The Online Payment Agreement (OPA) is a Web-based application on IRS.gov that allows taxpayers who owe $25,000 or less in combined tax, penalties, and interest to self-qualify, apply for, and receive immediate notification of approval. Taxpayers can also request an installment agreement before their current tax liabilities are actually assessed by using OPA. The OPA option provides a simple and convenient way to establish an installment agreement and eliminates the need for personal interaction with IRS and reduces paper processing.