PERMA FIX ENVIRONMENTAL SERVICES INC
INSTALLMENT AGREEMENT
<DOCUMENT>
<TYPE>EX-10.2
<SEQUENCE>8
<FILENAME>install.htm
<DESCRIPTION>INSTALLMENT AGREEMENT
<TEXT>

<HTML>
<HEAD>
<TITLE>Exhibit 10.2 - Installment Agreement</TITLE>
</HEAD>
<BODY TEXT="#000000" LINK="#0000ff" VLINK="#551a8b" ALINK="#ff0000" BGCOLOR="#c0c0c0">

<P>Form<STRONG> 433-D<b>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</b></STRONG>Department
of Treasury - Internal Revenue
Service&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; check
box&nbsp;if&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;[&nbsp;&nbsp;]<b><STRONG><br>
</STRONG></b>(Rev. May 1996)&nbsp;&nbsp;<STRONG><b>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</b>Installment
Agreement&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</STRONG>installment
agreement<br>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;fee
was paid<br>
</P>

<hr noshade size="5" color="#000080">

<P align="left">Name and address of taxpayer(s):&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>EAST TENNESSEE MATERIALS &amp; ENERGY<br>
</U>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>M&amp;EC<br>
</U>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>109 JEFFERSON AVENUE<br>
</U>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>OAK RIDGE, TN 73830<br>
</U>Social security or employer&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<br>
identification number :
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(primary):&nbsp; <U>62-1721777</U>
&nbsp;(secondary):  <U>                           <br>
                           </U>Telephone number:
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(home):____________
&nbsp;&nbsp;(business): <U>(865) 482-9004<br>
</U>Kinds of taxes (form numbers):
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>941,940<br>
      </U>Tax periods:&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
&nbsp;&nbsp;				<U>9812, 9903, 9906, 9909, 9912, 2003, 2006, 2009, 2012<br>
</U>Amount owed as of 05/31/2001:
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;$<U>923,495.85<br>
</U>Earliest CSED:
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>11/22/2009<br>
</U>Employer (name and address):&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;____________________________________________<br>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;____________________________________________<br>
Financial institutions<br>
(names and addresses):&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>SUNTRUST BANK<br>
</U>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>41 RACHEL DRIVE<br>
</U>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>NASHVILLE, TN 37214<br>
</U>For assistance:<br>
Call 1-800-829-1040 or write:&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>MEMPHIS Service Center<br>
</U>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>MEMPHIS, TN 73501<br>
<br>
</U>I/We agree that the federal taxes shown above<FONT SIZE="-1">, </FONT><U>PLUS ALL INTEREST PROVIDED BY LAW</U>,will be paid as follows:<br>
<br>
<CENTER>SEE SCHEDULE OF TAX PAYMENTS AND ADDENDUM ATTACHED<br>
$<U>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</U>will be paid on _________________ And $______Will be paid<br>
no later than the <U>                                         </U> of each month thereafter until the total liability is paid in full.  I/we also agree that the</CENTER>

above installment payment will be increased or decreased as follows:			<U>	</U>check box if pre-assessed<br>
												modules included&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;[&nbsp;&nbsp;&nbsp;
&nbsp;&nbsp;]</P>

<P>Date of increase (or decrease):&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<u>&nbsp;&nbsp;&nbsp;/&nbsp;&nbsp;&nbsp;/&nbsp;&nbsp;&nbsp;</u>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<u>&nbsp;&nbsp;&nbsp;/&nbsp;&nbsp;&nbsp;/&nbsp;&nbsp;&nbsp;<br>

</u>Amount of increase (or decrease):&nbsp;&nbsp;
$_____&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;$_____<br>
New installment amount
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;$_____&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;$_____<br>
<br>
AGREEMENT LOCATOR NUMBER:	<U> 0 </U> <U> 2 </U> <U> 0 </U> <U> 9<br>
 </U>(circle)<br>
0	No future action is required<br>
5 	Financial review date:	<U>   </U> <U>   </U> / <U>   <br>
   </U> 6	Monitor ES compliance:<br>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Indicator:
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1<SUP>st</SUP>
Qtr____&nbsp;&nbsp;&nbsp;&nbsp;2<SUP>nd</SUP> Qtr_____&nbsp;&nbsp;&nbsp;&nbsp;3<SUP>rd</SUP> Qtr____<br>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;ES payment:
&nbsp;&nbsp;&nbsp;&nbsp;$________&nbsp;&nbsp;&nbsp;&nbsp;$__________&nbsp;&nbsp;&nbsp;&nbsp;$_________	</P>

<P><STRONG>Conditions of this agreement:<br>
</STRONG><STRONG>* </STRONG>We must receive each payment by the date shown above; if you have a problem, contact us immediately.<br>
<STRONG>* </STRONG>This agreement is based on your current financial condition.  We may change or cancel it if our information shows that your
    ability to pay has changed significantly.<br>
<strong>* </strong>We may cancel this agreement if you don't give us updated financial information when we ask for it.<br>
<strong>* </strong>While this agreement is in effect, you must file all federal tax returns and pay any taxes you owe on time.<br>
<STRONG>* </STRONG>We will apply your federal or state tax refunds (if any) to the amount you owe until it is fully paid.  (This includes the Alaska
Permanent Fund dividend for Alaska residents.)<br>
<STRONG>* </STRONG>You must pay a $43 installment agreement fee, which we have authority to deduct from the first payment.<br>
<STRONG>* </STRONG>If agreement defaults, you must pay a $24 reinstatement fee if agreement is reinstated, which we have authority to deduct from
the first payment.<br>
<STRONG>* </STRONG>If you don't meet the conditions of this agreement, we will cancel it, and may collect the entire amount you owe by levy on your
income, bank accounts or other assets, or by seizing your property.<br>
<STRONG>* </STRONG>We will cancel this agreement at any time if we find that collection of the tax is in jeopardy.<br>
<strong>* </strong>We will apply all payments on this agreement in the best interest of the United States.<br>
<strong>* </strong>This agreement may require managerial approval.  If it is not approved, you will be notified.<br>
<STRONG><br>
* A NOTICE OF FEDERAL TAX LIEN</STRONG> (<EM>check one</EM>)<br>
 <STRONG>HAS ALREADY BEEN FILED<br>
 WILL BE FILED IMMEDIATELY<br>
 WILL BE FILED WHEN TAX IS ASSESSED<br>
 <U>X </U> MAY BE</STRONG> <STRONG>FILED IF THIS AGREEMENT DEFAULTS<br>
Additional Conditions:</STRONG> (To be completed by IRS)<br>
<FONT SIZE="-1">PROVIDE PROOF OF FEDERAL TAX DEPOSITS ON A MONTHLY BASIS; FILE 941,940 AND 1120 RETURNS WITH LUCA<br>
</FONT>Your Signature:
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Date:</P>

<P><U> // Joe W. Anderson &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</U>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<u>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;June 7, 2001&nbsp;&nbsp;&nbsp;
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</u></P>

<P>Title:<br>
<U>Chairman/CEO&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;                        </U></P>

<P>Spouse's Signature (if a joint liability)	Date:</P>

<P>__________________________ &nbsp;&nbsp;&nbsp;&nbsp;__________________________</P>

<P>Agreement examined or approved by 	Date:<br>
(signature, title, function)<br>
<U> // Barbara Humphries, acting</U>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>   </U>	<U>	    June 11, 2001<br>
    group manager                          </U></P>

<P>Originator's name, title and IDRS assignment number (or district):	<U>CAMELLA LUCAS, RO</U>        <U>6221012419<br>
</U> Originator Code:	<U> 2  </U>  <U>  0<br>
  </U><FONT SIZE="-1"><STRONG>YOU MAY HAVE YOUR INSTALLMENT AGREEMENT PAYMENT DEDUCTED FROM YOUR CHECKING ACCOUNT
EACH MONTH (DIRECT DEBIT); IF YOU CHOOSE THIS OPTION, FOLLOW THE DIRECTIONS ON THE BACK OF YOUR
COPY OF THIS FORM.<br>
</STRONG></FONT>If you agree to Direct Debit, initial here:	<U>                          <br>
                          </U>and attach a blank voided check.<br>
<strong>* </strong>I (we) authorize the IRS and the depository (bank) identified on the attached voided check to deduct payments (debit) from my
(our) checking account or correct errors on the account.  This authorization remains in effect until I (or either of us) notify IRS in
writing to stop or until the liability covered by this agreement is satisfied.<br>
<strong>* </strong>I (we) understand that if the depository is unable to honor IRS's request for payment due to insufficient funds in my (our)
account on the payment due date I (we) will be charged a penalty of $15 or two percent of the payment request, whichever is the
greater.  If the payment request is for less than $15, the penalty is the amount of the request.<br>
<br>
CAT.NO.
16644M&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Part
1 - IRS
Copy&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Form
433-D (Rev. 5-96) </P>

<P>&nbsp;</P>

<P>&nbsp;</P>

<P><CENTER><STRONG><U>Schedule of Tax Payments</U></STRONG><U></U></CENTER>
</P>

<BR WP="BR1"><BR WP="BR2">
<P>													<STRONG>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Total M&amp;EC<br>
</STRONG>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
&nbsp;&nbsp;&nbsp;&nbsp;<STRONG>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Liability<br>
</STRONG>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<STRONG>Description												&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;As of 5/31/01</STRONG></P>

<TABLE BORDER="1" WIDTH="100%">
<TR VALIGN="TOP"><TD>Tax payment due</TD>
<TD ALIGN="RIGHT">$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;923,495.85</TD></TR>
<TR VALIGN="TOP"><TD>Payment at closing</TD>
<TD ALIGN="RIGHT">10,010.68</TD></TR>
<TR VALIGN="TOP"><TD>Payment at 12/31/01</TD>
<TD ALIGN="RIGHT">5,005.34</TD></TR>
<TR VALIGN="TOP"><TD>Payment at 6/30/02</TD>
<TD ALIGN="RIGHT">5,005.34</TD></TR>
<TR VALIGN="TOP"><TD>Payment at 12/31/02</TD>
<TD ALIGN="RIGHT">30,032.04</TD></TR>
<TR VALIGN="TOP"><TD>Payment at 6/30/03</TD>
<TD ALIGN="RIGHT">30,032.04</TD></TR>
<TR VALIGN="TOP"><TD>Payment at 12/31/03</TD>
<TD ALIGN="RIGHT">40,042.72</TD></TR>
<TR VALIGN="TOP"><TD>Payment at 6/30/04</TD>
<TD ALIGN="RIGHT">40,042.72</TD></TR>
<TR VALIGN="TOP"><TD>Payment at 12/31/04</TD>
<TD ALIGN="RIGHT">100,106.81</TD></TR>
<TR VALIGN="TOP"><TD>Payment at 6/30/05</TD>
<TD ALIGN="RIGHT">100,106.81</TD></TR>
<TR VALIGN="TOP"><TD>Payment at 12/31/05</TD>
<TD ALIGN="RIGHT">100,106.81</TD></TR>
<TR VALIGN="TOP"><TD>Payment at 6/30/06</TD>
<TD ALIGN="RIGHT">100,106.81</TD></TR>
<TR VALIGN="TOP"><TD>Payment at 12/31/06</TD>
<TD ALIGN="RIGHT">100,106.81</TD></TR>
<TR VALIGN="TOP"><TD>Payment at 6/30/07</TD>
<TD ALIGN="RIGHT">100,106.81</TD></TR>
<TR VALIGN="TOP"><TD>Payment at 12/31/07</TD>
<TD ALIGN="RIGHT">100,106.81</TD></TR>
<TR VALIGN="TOP"><TD>Payment at 6/30/08</TD>
<TD ALIGN="RIGHT">100,106.81</TD></TR>
<TR VALIGN="TOP"><TD>Payment at 12/31/08</TD>
<TD ALIGN="RIGHT">52,566.58</TD></TR></TABLE>

<BR WP="BR1"><BR WP="BR2">
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Total payments
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
&nbsp;&nbsp;&nbsp;$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;923,495.85 *
<p>

<BR WP="BR1"><BR WP="BR2">
<FONT SIZE="-1">*Plus accrued statutory interest after 5/31/01 on the outstanding balance due which shall<br>
&nbsp;&nbsp;be due and payable in one lump sum on 12/31/08. </FONT>
<p>

<BR WP="BR1"><BR WP="BR2">
<BR WP="BR1"><BR WP="BR2">
<BR WP="BR1"><BR WP="BR2">
<BR WP="BR1"><BR WP="BR2">
<P>&nbsp;</P>

<P align="center"><STRONG><font size="3">ADDENDUM TO INSTALLMENT AGREEMENT<br>
OF EAST TENNESSEE MATERIALS &amp; ENERGY CORPORATION<br>
EIN: 62-172177</font></STRONG></P>

<font size="3">

<BR WP="BR1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The following are additional terms and conditions of the Installment Agreement of East Tennessee Materials &amp; Energy ("M
&amp; EC") and are entered into by and between M &amp; EC and the Internal Revenue Service ("Service") through their
respective
undersigned, authorized representatives.<br>
<br>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Notwithstanding anything to the contrary in the Installment Agreement to which this Addendum is attached, M &amp; EC and the
Service agree as follows:</font>
<P><font size="3">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.&nbsp;&nbsp;The Installment Agreement and this Addendum are subject to the closing of that certain Stock Purchase Agreement
among Perma-Fix Environmental Services, Inc. ("Perma-Fix"), M &amp; EC and certain stockholders of M &amp; EC (the "Stock Purchase
Agreement") under which, if closed, Perma-Fix will acquire all of the issued and outstanding common stock of M &amp; EC (the "Closing").
Perma-Fix is not acquiring any interest in Performance Development Corporation ("PDC"), PDC Services Corporation ("PDC Services")
or Management Technologies, Inc. (&quot;MTI&quot;).</font></P>

<P><font size="3">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2.&nbsp;&nbsp;The parties acknowledge that Perma-Fix currently does not have, and after the Closing, will not have any liability for
any taxes, interest or penalty with respect to M &amp; EC, PDC, PDC Services  or
MTI.</font></P>

<P><font size="3">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3.&nbsp;&nbsp;M &amp; EC will be solely responsible for paying the withholding taxes  and interest of M &amp; EC set forth in the Installment
Agreement ("M &amp; EC Tax Obligation"), pursuant to the Schedule of Tax Payments attached thereto. The Schedule of Tax Payments
includes statutory interest on the unpaid balance of the M &amp; EC Tax Obligation.</font></P>

<P><font size="3">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;4.&nbsp;&nbsp;The Service has abated all penalties associated with the M &amp; EC Tax Obligation.</font></P>

<P><font size="3">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;5.&nbsp;&nbsp;The Service agrees not to assert any liability against M &amp; EC, Perma-Fix or any current or future, related affiliate of
Perma-Fix (which affiliate will not include PDC, PDC Services or MTI) for any tax, interest or penalty of PDC, PDC Services or
MTI.</font></P>

<P><font size="3">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;6.&nbsp;&nbsp;Provided that the payments of the M &amp; EC Tax Obligation are timely made by M &amp; EC pursuant to the Schedule of
Tax Payments, the Service agrees that it will not file a notice of federal tax lien, change or cancel the Installment Agreement or take
any other type of collection action against M &amp; EC with respect to the</font></P>

<P>&nbsp;</P>

<P>&nbsp;</P>

<P><font size="3">&nbsp;M&nbsp;&amp;&nbsp;EC Tax Obligation, irrespective of whether the Service
believes the financial condition of M &amp; EC or its ability to pay the M &amp; EC Tax Obligation has changed significantly.</font></P>

<P><font size="3">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;7.&nbsp;&nbsp;The Service will enter into an agreement with PDC, PDC Services and MTI with respect to the withholding tax
obligations of such entities on terms similar to those in this Addendum.  The parties acknowledge that such agreements are a condition
to closing of the Stock Purchase Agreement.</font></P>

<P><font size="3">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;8.&nbsp;&nbsp;The agreements referenced in this Addendum constitute a final  and conclusive resolution under the Internal Revenue
Code of 1986, as amended, with respect to the specific matters discussed herein.</font></P>

<P><font size="3">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;By signing this Addendum, the parties certify that they have read and agreed to the terms of this Addendum and intend it to
be binding between them.</font></P>

<P><font size="3">EAST TENNESSEE MATERIALS &amp; ENERGY CORPORATION</font></P>

<font size="3">

<BR WP="BR1"><BR WP="BR2">
By:<u>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;/s/ Joe W.
Anderson&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<br>
<br>
</u>Title:<u>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Chairman/CEO&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</u>
&nbsp;&nbsp;Date Signed: <u>&nbsp;&nbsp;&nbsp;6/7/01&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<br>
<br>
</u><strike>COMMISSIONER OF INTERNAL REVENUE</strike></font><P><font size="3">By:<u>&nbsp;&nbsp;&nbsp;&nbsp;/s/
Barbara
Humphries&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<br>
<br>
</u>Title:<u>&nbsp;&nbsp;&nbsp;&nbsp;Acting Group
Manager&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</u>&nbsp;&nbsp;&nbsp;Date Signed:<u>&nbsp;&nbsp;&nbsp;6/11/01&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</u></font></P>

<font size="3">

<BR WP="BR1"><BR WP="BR2">
<BR WP="BR1"><BR WP="BR2">
<BR WP="BR1"><BR WP="BR2">
<BR WP="BR1"><BR WP="BR2">
</font>
</BODY>
</HTML>
</TEXT>
</DOCUMENT>
