An agreement stating that “the creditor lent $10,000 to the debtor for the purchase of certain equipment” is not considered a safeguard agreement, as it is not clear that a safeguard interest is foreseen. Taxpayers whose contracts have been previously terminated, with all termination call windows exhausted (see IRM 188.8.131.52, Cancellations and Terminations: IDRS MonitoredAgreements) can benefit from new instalment payment agreements (no rehires). CSED waiver statements can only be saved with new partial payment rate agreements and only in certain situations (see IRM 184.108.40.206.3), even if there have been extensions of CSEDs before. IRC 6502 (a) (2) (A) provides that the legal recovery periods related to the granting of a payment agreement in instalments may be extended. In some situations, CSED renewals are only permitted under partial payment rate agreements (see IRM 220.127.116.11.3). . . . .