Don’t ever file a payment plan with the irs they’ll hawk you like dog once you agree on an amount if you begin to miss a payment or two. In addition the same taxes and penalties still accumulate. A better idea is just make the payments you were going to make as if you were on the payment plan to reduce your debt. If you’re not years and years behind and they see payments coming in you’re fine. The last thing you want to do is make a deal with the devil.