And, earlier this year, the IRS increased the threshold for a streamlined installment agreement allowing individual taxpayers to set up an installment agreement without providing a significant amount of financial information.

FORBES: New IRS Offer In Compromise Policies

That was good enough for Mr. Cuomo, who had earlier conditioned hundreds of millions of dollars in state aid on a final agreement on an evaluation system, a threshold not yet crossed.

WSJ: Teacher Evaluation Deal Reached