When an entrepreneur dies, heirs must sometimes sell the family businesses to pay the estate taxes. Recognizing this burden, the Internal Revenue Service (IRS) allows qualified businesses to use a low-interest installment plan. Even so, some businesses take advantage of the financing arrangement, often failing to make their payments. Now, the IRS is getting tough, requiring installments loans to be secured with a bond or lien, according to an April 17th article in Business Week Online. Section 6166 of the Internal Revenue Code gives businesses up to 14 years to pay estate taxes.