New installment agreement after default?

They probably will.

Not that you asked, but you're not getting very good advice from your advisor. You're digging a deeper hole each year, and until you address making sure that THIS year's taxes get paid on time, you'll be throwing more and more money away on late payment charges. It's really the same thing as using credit cards for things like groceries and not paying the bills in full.

-- Phil Marti Clarksburg, MD

Yes, they will approve another one but more attention will be paid to whether you are incurring future liabilites due to under withholding or failure to make estimated tax payments. This problem needs to be addressed so you don't end up in the same position next year.

Former IRS here...I would say that if this is the first time you defaulted and do not have a history of owing the IRS then you probably will get your installment agreement reinstated with the combined amounts...However, as has been stated here, you really need to address the issue of why you owe a balance each year. Your tax advisor should be working closely with you to insure that you either have sufficient withholding if you are employed...or that you are paying the proper amounts of estimated taxes if you are self-employed or have some other events during the year where your income goes up. IRS does not look kindly at taxpayers who owe each year and want to do an installment agreement...