A childcare business located in Virginia hired Timberline tax for overall account representation and resolution due to the Internal Revenue Service coming after the business and the business owner. The Associate assigned to the case filed for a hold of enforced collection action while a full financial analysis was completed. It was determined an Installment Agreement would be the best resolution for the client. Due to the variable income flow of a childcare facility, the agreement was set up with initial payments of $49 per month for the summer months and then increased to $610 per month beginning in the fall. After focused negotiations with the Revenue Officer, the Installment Agreement was successfully approved on a liability of $72,000.