Yes. The I.R.S. charges a "user fee" to set up an Installment Agreement or payment plan with them. As of January 1, 2017 the user fee increased to $225. If you set up a Direct Debit Installment Agreement, where the payments are deducted from your bank account, the fee is "only" $107.
If you default on an Installment Agreement and are later able to reinstate it, the fee is $89. But if you can show that your income is low, i.e. less than 250% of the Department of Health and Human Services poverty guidelines, your fee is only $43.
If you owe the I.R.S. over $10,000 and you need help to resolve your taxes, contact our office. We help clients resolve their tax collection issues with their I.R.S.