Based upon the amount you charge, we would need to complete the work necessary to request and process the agreement in less than 1 hour.  Keep in mind that submitting an installment agreement request is not just a matter of picking up the phone and asking.  First you must complete the paperwork.  This typically includes completing an IRS Form 9465 (installment agreement request) and/or an IRS Form 433D (direct debit installment agreement form).  While neither of these forms are particularly difficult to complete, they both require you to gather information from the client which takes time.  When you are ready to contact the IRS, you must make sure that the returns have posted and the liability has been assessed.  This either involves pulling the transcripts which takes additional time or gambling that the returns have indeed posted and calling the IRS.  If the returns have not yet posted you will need to spend more time redoing the process over again.  None of the items listed above account for the additional time you spent to meet with the client and discuss the matter or matters that necessitated them needing an installment agreement in the first place.  At the price you charge you are giving your services away.  Do not underestimate the value of your time or the service you provide.