I learned today that the IRS will now automatically give you 180 days to pay a balance instead of the previous 120 days if you call them and tell them you are a little short of funds.
I called because I have a client who I e-filed a 2019 1040X for in August. It hasn’t been fully processed yet. The refund associated with the amendment will clear the balance due and the client just got a CP504 letter for the balance.
They gave me 180 days to let the system sort itself out.