What must a member provide for prior years' tax debt that has not become a lien?

For prior years' tax debt that has not yet become a lien, a member is required to provide proof of a payment plan with at least six months of payments. This requirement ensures that the member is actively addressing their tax obligations and demonstrates a commitment to resolving their debt. A six-month payment history shows a sufficient track record of consistent payments, which indicates the member is taking significant steps toward managing their financial responsibilities. Meeting this criterion helps establish financial reliability and seriousness about fulfilling outstanding tax obligations, which is crucial for lending decisions. The specificity of the six-month period balances the need for reassurance regarding the member's financial strategy without placing an excessive burden on them.