A request for an installment agreement is guaranteed if the balance due is $10,000 or less and three of the following four statements apply. Which is NOT one of these three statements? All tax returns for the past five years have been filed in a timely manner with any tax due paid, and there are no previous installment agreements. The taxpayer does not use an Individual Tax Identification Number (ITIN). The IRS determines that the taxpayer is unable to pay the tax due, and the taxpayer gives the IRS the information to make that determination. The taxpayer agrees to pay the full amount within three years and comply with all tax laws.