New York $20K threshold for installment plans

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Hi, is anyone familiar with the $20K limit on requesting an installment plan from New York State?  I have a few questions:

1. Is the $20K for the taxes portion only or does it include interest and penalties?  So, if the taxpayer owes $18,000 in taxes and $3,000 in I&P - can they get an installment plan?

2. If, for each year, they owe under $20K but the total for multiple years goes over $20K, can they get an installment plan?

Thank you.