1234, Main Street
Boston, MA 02123
05 April, 2005
<Recipient Address Goes Here>
Hello,
<I/We> <was/were> shocked to see that <my/our> federal income tax debt for the tax year <year> came out to a total of <$amount>. With <my/our> normal expenses, <I/We> cannot hope to pay this entire tax debt in a single payment.
Therefore, <I/We> <am/are> writing to inquire if a payment plan can be arranged to pay off this debt. <details of plan>. This plan would get the debt paid while allowing <me/us> to avoid an unbearable financial burden.
Please contact <me/us> with your approval of this plan, or to discuss the details. Thank you for your understanding.
Regards,
Robert Anderson
encl: <List of enclosed items goes here>
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