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For 2014, the minimum wage is $7.25.

For 2014, the minimum wage is $7.25.

For 2014, the minimum wage is $7.25.

For 2014, the minimum wage is $7.25.

For 2014, the minimum wage is $6.25.

For 2014, the minimum wage is $5.15.

For 2014, the minimum wage is $6.15.

For 2014, the minimum wage is $5.15.

For 2014, the minimum wage is $7.25.

Starting in 2014, the Internal Revenue Service plans to increase the processing fees for installment agreements and offers in compromise, in addition to other payment arrangements.
Effective January 1, 2014, processing fees for standard installment agreements will increase, Fees for direct debit installment agreements, however, will remain unchanged. Low-income fees and fee waivers will also be unchanged.
Starting January 1, 2014 the fee for entering into an installment agreement will increase from $105 to $120, according to the Federal Register. The fee for restructuring or reinstating an installment agreement will go up $5 from $45 to $50. The fee for processing an offer in compromise will rise from $150 to $186.
Under the regulations as originally proposed, the reduced fee of $43 for low-income taxpayers who request a new installment agreement would remain unchanged.