You don't make a separate agreement for each year.  What they've done is combined your agreements into one.  Your payments will apply to the oldest balance first.  Part of having a payment agreement is filing and PAYING any future taxes.  If you can't pay them, you call the IRS to add the balance to your current agreement. They will keep raising your monthly payment required if you keep adding to it.  You need to find a way to stop owing on each year.