The IRS does have to agree to your Chapter 13 plan, as do all of your creditors. That's why it's important when you're proposing a plan that you know what you're doing and that you provide for payments as required under the law. That doesn't mean that you're not going to get a benefit, by just applying the law and making the payments under the Chapter 13 plan, as opposed to outside of it, outside of bankruptcy. Yes, the IRS, as all creditors, need to approve the payment plan that you propose. More importantly, the court needs to approve the payment plan.