The Online Payment Agreement (OPA) is a tool that practitioners and taxpayers can use to apply for certain types of payment agreements with the IRS. To use the tool, you must be an authorized representative (i.e., you must have a signed power of attorney on file with the IRS).
Two types of agreements are eligible for this tool: short-term extensions and monthly payment plans (i.e., installment agreements).
Short-term extensions allow a taxpayer to receive an extension of up to 120