Payment Extension
You can request a onetime extension of up to 120 days to full pay your tax liability. This option is suited for those that simply need extra time to gather the required funds to pay their tax liability in full. In order to request a payment extension you must fill out IRS Form 1127 which asks you to explain your reason(s) for needing an extension.
If you have already received a Final Notice of Intent to Levy (Letter 1058, CP90, LT11, or other), IRS will usually only grant a 60-day extension to pay your liabilities in full.