If you owe the IRS money and can't pay it right now they will agree to allowing you to pay in installments, just so long as you can pay off your debt within 72 months. There is a user fee to establish an IRS Installment Agreement.
Proposed regulations will increase the current user fees from $120 ($52 for taxpayers who agree to an automatic bank debit), to $225 ($107 for taxpayers who agree to the automatic debit).
The user fee for low income taxpayers (income at or below 250% of the poverty line) will remain unchanged at no more than $43.
If passed, the new user fees will go into effect after January 1, 2017.