Mississippi Code
Article 1 - Income Tax
§ 27-7-53. Delinquent taxes; failure to file return

1. The taxpayer (and the taxpayer's spouse if the tax liability relates to a joint return), during any of the preceding five (5) years, has not:
a. Failed to file any return required by this chapter,
b. Failed to pay any tax required by this chapter, or
c. Entered into an installment agreement under this paragraph (b);
2. The agreement requires full payment of the tax liability in equal installments within twelve (12) months from the date the return was filed if the tax liability falls within the provisions of subparagraph (i) of this paragraph, or within sixty (60) months from the date the return was filed if the tax liability falls within the provisions of subparagraph (ii) of this paragraph; and
3. The taxpayer agrees to comply with the terms of the agreement.
1. Pay any installment due under the agreement;
2. Pay any other tax liability due under this chapter when the liability is due; or
3. Provide a statement of financial condition required by the commissioner.

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