The defendant understands and agrees that the plea agreement does not resolve the defendant's civil tax liabilities, that the IRS may seek. Plea bargaining is a legal process where the defendant and the prosecutor come to an agreement on a reduced sentence or charges in exchange for a guilty plea.Request a Payment Plan Online. A plea bargain is an agreement where a defendant agrees to say they're guilty of a less serious crime, or accepts a lighter punishment. A plea agreement offer is basically the punishment you would get if you pled guilty to the charges rather than taking it to trial. BINDING PLEA AGREEMENT: I understand that the Court must either accept or reject the agreement I have made with the state.