IRC, 2007-CODE-VOL, SEC. 7811. TAXPAYER ASSISTANCE
TAXPAYER ASSISTANCE ORDERS.
7811(a) AUTHORITY TO ISSUE. --
GENERAL. --Upon application filed by a taxpayer with the Office
of the Taxpayer Advocate (in such form, manner, and at such time as the
Secretary shall by regulations prescribe), the National Taxpayer
Advocate may issue a Taxpayer Assistance Order if --
National Taxpayer Advocate determines the taxpayer is suffering or about
to suffer a significant hardship as a result of the manner in which the
internal revenue laws are being administered by the Secretary; or
taxpayer meets such other requirements as are set forth in regulations
prescribed by the Secretary.
OF HARDSHIP. --For purposes of paragraph (1), a significant
hardship shall include --
immediate threat of adverse action;
delay of more than 30 days in resolving taxpayer account problems;
incurring by the taxpayer of significant costs (including fees for
professional representation) if relief is not granted; or
injury to, or a long-term adverse impact on, the taxpayer if relief is
WHERE ADMINISTRATIVE GUIDANCE NOT FOLLOWED. --In cases where any
Internal Revenue Service employee is not following applicable published
administrative guidance (including the Internal Revenue Manual), the
National Taxpayer Advocate shall construe the factors taken into account
in determining whether to issue a Taxpayer Assistance Order in the
manner most favorable to the taxpayer.
OF A TAXPAYER ASSISTANCE ORDER. --The terms of a Taxpayer
Assistance Order may require the Secretary within a specified time
release property of the taxpayer levied upon, or
cease any action, take any action as permitted by law, or refrain from
taking any action, with respect to the taxpayer under --
64 (relating to collection),
B of chapter 70 (relating to bankruptcy and receiverships),
78 (relating to discovery of liability and enforcement of title), or
other provision of law which is specifically described by the National
Taxpayer Advocate in such order.
TO MODIFY OR RESCIND. --Any Taxpayer Assistance Order issued by
the National Taxpayer Advocate under this section may be modified or
by the National Taxpayer Advocate, the Commissioner of Internal Revenue,
or the Deputy Commissioner of Internal Revenue, and
if a written explanation of the reasons for the modification or
rescission is provided to the National Taxpayer Advocate.
OF RUNNING OF PERIOD OF LIMITATION. --The running of any period
of limitation with respect to any action described in subsection (b)
shall be suspended for --
period beginning on the date of the taxpayer's application under
subsection (a) and ending on the date of the National Taxpayer
Advocate's decision with respect to such application, and
period specified by the National Taxpayer Advocate in a Taxpayer
Assistance Order issued pursuant to such application.
ACTION OF NATIONAL TAXPAYER ADVOCATE. --Nothing in this section
shall prevent the National Taxpayer Advocate from taking any action in
the absence of an application under subsection (a).
TAXPAYER ADVOCATE. --For purposes of this section, the term
"National Taxpayer Advocate" includes any designee of the
National Taxpayer Advocate.
TO PERSONS PERFORMING SERVICES UNDER A QUALIFIED TAX COLLECTION CONTRACT.
--Any order issued or action taken by the National Taxpayer Advocate
pursuant to this section shall apply to persons performing services
under a qualified tax collection contract (as defined in section
6306(b)) to the same extent and in the same manner as such order or
action applies to the Secretary.
information is intended for informational purposes only. If legal
advice or other expert assistance is required, the services of a
competent professional should be sought, and this general information
should not be relied upon without such professional assistance.
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