We may approve a Payment Plan if:
- (a) You are a landowner and your land is not leased;
- (b) You certify that you are financially unable to make a lump sum payment;
- (c) You provide additional information we request, which may include information identified in 31 CFR 901.8, “Collection in installments”; and
- (d) You sign our Payment Plan containing terms and conditions we specify.