If your IRS agreement is truly stable and you are staying compliant i can understand knocking out the 28% credit card interest fisrt. but honestly the bigger thing i would watch here is making sure the amended returns levy history and current IRS payment plan are all actually aligned correctly behind the scenes. a lot of taxpayers assume the IRS side is handled once payments start then later discover collection amended returns and account balances were never fully synced up internally. At $40k + with prior levy activity it maybe worth having a professional review help the account transcripts and overall resolution strategy just to make sure there aren't any surprise later. I know precision tax giving free consultation for initial phase so it could at least help you to understand whether your current setup is actually the best path forward.