§7811 — Taxpayer Assistance Orders
9 cases·1 followed·2 overruled·6 cited—11% support
Statute Text — 26 U.S.C. §7811
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—
the 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
the taxpayer meets such other requirements as are set forth in regulations prescribed by the Secretary.
For purposes of paragraph (1), a significant hardship shall include—
an immediate threat of adverse action;
a delay of more than 30 days in resolving taxpayer account problems;
the incurring by the taxpayer of significant costs (including fees for professional representation) if relief is not granted; or
irreparable injury to, or a long-term adverse impact on, the taxpayer if relief is not granted.
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.
The terms of a Taxpayer Assistance Order may require the Secretary within a specified time period—
to release property of the taxpayer levied upon, or
to cease any action, take any action as permitted by law, or refrain from taking any action, with respect to the taxpayer under—
chapter 64 (relating to collection),
subchapter B of chapter 70 (relating to bankruptcy and receiverships),
chapter 78 (relating to discovery of liability and enforcement of title), or
any other provision of law which is specifically described by the National Taxpayer Advocate in such order.
Any Taxpayer Assistance Order issued by the National Taxpayer Advocate under this section may be modified or rescinded—
only by the National Taxpayer Advocate, the Commissioner of Internal Revenue, or the Deputy Commissioner of Internal Revenue, and
only if a written explanation of the reasons for the modification or rescission is provided to the National Taxpayer Advocate.
The running of any period of limitation with respect to any action described in subsection (b) shall be suspended for—
the 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
any period specified by the National Taxpayer Advocate in a Taxpayer Assistance Order issued pursuant to such application.
Nothing in this section shall prevent the National Taxpayer Advocate from taking any action in the absence of an application under subsection (a).
For purposes of this section, the term “National Taxpayer Advocate” includes any designee of the National Taxpayer Advocate.
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.
Treasury Regulations
- Treas. Reg. §Treas. Reg. §301.7811-1 Taxpayer assistance orders
- Treas. Reg. §Treas. Reg. §301.7811-1(a) Authority To Issue—(1) In general.
- Treas. Reg. §Treas. Reg. §301.7811-1(b) Generally.
- Treas. Reg. §Treas. Reg. §301.7811-1(c) Contents of taxpayer assistance orders.
- Treas. Reg. §Treas. Reg. §301.7811-1(d) Issuance.
- Treas. Reg. §Treas. Reg. §301.7811-1(e) Suspension of statutes of limitations—(1) In general.
- Treas. Reg. §Treas. Reg. §301.7811-1(f) Effective/applicability date.
- Treas. Reg. §Treas. Reg. §301.7811-1(i) §301.7811-1(i)
9 Citing Cases
The Office of - 16 - Taxpayer Advocate is not restricted to issuance of TAOs in carrying out its functions of aiding taxpayers; section 7811(e) provides that none of the provisions of section 7811 prevents the National Taxpayer Advocate from taking any action in the absence of a taxpayer application.
s asserted in “specified frivolous submissions,” which are defined in section 6702(b)(2)(B) as CDP hearing requests and applications under section 6159 (relating to written installment payment agreements), section 7122 (relating to compromises), and section 7811 (relating to taxpayer assistance orders); and (2) section 6702(b)(3) provides a circumstance, i.e., allowing a taxpayer to withdraw his “specified frivolous submission,” which results in the section 6702(b) penalty not applying with resp
s reserves all collection rights that she may qualify for now or in the future, including without limitation, the right to relief under IRC §6015 (innocent spouse), §6159 (installment agreement), §7122 (offer in compromise), §6343 (release of levy), §7811 (taxpayer assistance order), §6502 (statute of limitations on collection), §6325 (release of lien), collection due process, collection appeals program, currently non-collectible status, bankruptcy, and any other current or future law that may s
ere, was thereafter amended by Congress in the Technical and Miscellaneous Revenue Act of 1988, Pub. L. No. 100-647, sec. 1012(e)(1), (2)(A), and (5), 102 Stat. at 3499-3500, and in the Omnibus Budget Reconciliation Act of 1989, Pub. L. No. 101-239, sec. 7811(i)(8)(D), and (10), 103 Stat. at 2411. Those amendments do not affect our resolution ofthe issue ofthe validity ofcertain regulations under sec. 883 that petitioner is challenging in petitioner's motion. (For convenience, we refer only to t
n".. Specified submissions include requests for an administrative hearing under sections 6320 and 6330 and applications for an installment agreement under section 6159, an offer-in-compromise under section 7122, or a taxpayer assistance order under section 7811. Sec. 6702(b) (2) (B). A specified submission is a "specified frivolous submission" if any portion of the submsission (i) is based on a position which the Secretary has identified as frivolous under section 6702(c) or (ii) reflects a desi
Under certain circumstances, as prescribed in section 7811,3 the National Taxpayer Advocate may issue a Taxpayer Assistance order which may be binding on the IRS.