Does the IRS allow a person to skip a payment on a monthly payment plan for taxes owed
Not financial advice: The official terms that are agreed upon when someone makes a commitment to pay the IRS in installments does not allow for late payments. Being late by just one day will cause the installation payment agreement to go into default and its terms will no longer be recognized.
However, in 2009 IRS Commissioner Doug Shulman supported a more lenient approach from the IRS when dealing with installation payment due dates. He proposed that if a hardship is encountered, such as the loss of a job, the IRS should work with the payer to devise a new plan that will work for them. He encouraged the IRS to not immediately penalize payers for missing one payment, depending on the situation.
The 16th Amendment to the Constitution allowed Congress to establish a Federal income tax. The amendment was passed in 1909 and ratified in 1913.