Form 9465 (Rev. December 2018)

If the amount you owe on line 7 is greater than $50,000, you cannot file Form 9465 electronically. … If the amount you owe on line 7 is greater than $50,000, you must complete Form 433-F, Collection Information Statement, and file it with this form. You can download Form 433-F at IRS.gov/Forms.