1. (a) The department shall modify or terminate an installment payment agreement if it determines:

   1. (1) That the financial condition of the taxpayer has sufficiently changed;
   2. (2) That the taxpayer has not complied with the terms of the installment payment agreement;
   3. (3) That the installment payment agreement was not made in accordance with these rules; or
   4. (4) That the taxpayer made material misrepresentations or falsifications of information in the Request for the Installment Payment Agreement.
2. (b) The department shall give written notice to the taxpayer at least 30 days before the action terminating or modifying the installment payment agreement.

Source. #10680, eff 10-2-14; ss by #13660, eff 6-21-23