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The month after you missed your payment, expect the IRS to send you a Notice of Intent to Terminate your Installment Agreement (IRS Notice CP523).
This notice is required by law – specifically, Internal Revenue Code 6159(b)(5).
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When you're expecting a tax refund, the last thing you want to do is wait for it to show up.
With the new financial statement, the IRS can reduce your payment, and even place your account in uncollectible status if you can no longer make a payment.
(Uncollectible status is when the IRS makes a determination that forcing a payment plan would put you in economic hardship.
Either way, you have options to put things back in place with the IRS when your payment needs to be changed. In the space below, please do your best to describe how I can help you.