
From the U.S. Code Online via GPO Access
[wais.access.gpo.gov]
[Laws in effect as of January 2, 2001]
[Document affected by Public Law 106-554 Section 1(a)(7)]
[CITE: 26USC7811]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                Subtitle F--Procedure and Administration
 
                        CHAPTER 80--GENERAL RULES
 
           Subchapter A--Application of Internal Revenue Laws
 
Sec. 7811. Taxpayer Assistance Orders


(a) Authority to issue

                           (1) In 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--
            (A) 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
            (B) the taxpayer meets such other requirements as are set 
        forth in regulations prescribed by the Secretary.

                    (2) Determination of hardship

        For purposes of paragraph (1), a significant hardship shall 
    include--
            (A) an immediate threat of adverse action;
            (B) a delay of more than 30 days in resolving taxpayer 
        account problems;
            (C) the incurring by the taxpayer of significant costs 
        (including fees for professional representation) if relief is 
        not granted; or
            (D) irreparable injury to, or a long-term adverse impact on, 
        the taxpayer if relief is not granted.

       (3) Standard 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.

(b) Terms of a Taxpayer Assistance Order

    The terms of a Taxpayer Assistance Order may require the Secretary 
within a specified time period--
        (1) to release property of the taxpayer levied upon, or
        (2) to cease any action, take any action as permitted by law, or 
    refrain from taking any action, with respect to the taxpayer under--
            (A) chapter 64 (relating to collection),
            (B) subchapter B of chapter 70 (relating to bankruptcy and 
        receiverships),
            (C) chapter 78 (relating to discovery of liability and 
        enforcement of title), or
            (D) any other provision of law which is specifically 
        described by the National Taxpayer Advocate in such order.

(c) Authority to modify or rescind

    Any Taxpayer Assistance Order issued by the National Taxpayer 
Advocate under this section may be modified or rescinded--
        (1) only by the National Taxpayer Advocate, the Commissioner of 
    Internal Revenue, or the Deputy Commissioner of Internal Revenue, 
    and
        (2) only if a written explanation of the reasons for the 
    modification or rescission is provided to the National Taxpayer 
    Advocate.

(d) Suspension 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--
        (1) 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
        (2) any period specified by the National Taxpayer Advocate in a 
    Taxpayer Assistance Order issued pursuant to such application.

(e) Independent 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).

(f) National Taxpayer Advocate

    For purposes of this section, the term ``National Taxpayer 
Advocate'' includes any designee of the National Taxpayer Advocate.

(Added Pub. L. 100-647, title VI, Sec. 6230(a), Nov. 10, 1988, 102 Stat. 
3733; amended Pub. L. 104-168, title I, Secs. 101(b)(1), 102(a), (b), 
July 30, 1996, 110 Stat. 1455, 1456; Pub. L. 105-206, title I, 
Sec. 1102(c), (d)(1)(C)-(G), (2), (3), July 22, 1998, 112 Stat. 703, 
704; Pub. L. 106-554, Sec. 1(a)(7) [title III, Sec. 319(28), (29)], Dec. 
21, 2000, 114 Stat. 2763, 2763A-648.)


                               Amendments

    2000--Subsec. (a)(3). Pub. L. 106-554, Sec. 1(a)(7) [title III, 
Sec. 319(28)], substituted ``Taxpayer Assistance Order'' for ``taxpayer 
assistance order''.
    Subsec. (d)(1). Pub. L. 106-554, Sec. 1(a)(7) [title III, 
Sec. 319(29)], substituted ``National Taxpayer Advocate's'' for 
``Ombudsman's''.
    1998--Subsec. (a). Pub. L. 105-206, Sec. 1102(c), reenacted heading 
without change and amended text generally. Prior to amendment, text read 
as follows: ``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 Taxpayer Advocate may 
issue a Taxpayer Assistance Order if, in the determination of the 
Taxpayer Advocate, 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.''
    Subsec. (b)(2)(D). Pub. L. 105-206, Sec. 1102(d)(1)(C), substituted 
``National Taxpayer Advocate'' for ``Taxpayer Advocate''.
    Subsec. (c). Pub. L. 105-206, Sec. 1102(d)(1)(D), substituted 
``National Taxpayer Advocate'' for ``Taxpayer Advocate'' wherever 
appearing.
    Subsec. (d)(1). Pub. L. 105-206, Sec. 1102(d)(2), which directed 
amendment of par. (1) by substituting ``National Taxpayer Advocate's'' 
for ``Taxpayer Advocate's'', could not be executed because the words 
``Taxpayer Advocate's'' did not appear.
    Subsec. (d)(2). Pub. L. 105-206, Sec. 1102(d)(1)(E), substituted 
``National Taxpayer Advocate'' for ``Taxpayer Advocate''.
    Subsec. (e). Pub. L. 105-206, Sec. 1102(d)(1)(F), (3), substituted 
``National Taxpayer Advocate'' for ``Taxpayer Advocate'' in heading and 
text.
    Subsec. (f). Pub. L. 105-206, Sec. 1102(d)(1)(G), (3), substituted 
``National Taxpayer Advocate'' for ``Taxpayer Advocate'' in heading and 
in two places in text.
    1996--Subsec. (a). Pub. L. 104-168, Sec. 101(b)(1), substituted 
``the Office of the Taxpayer Advocate'' for ``the Office of the 
Ombudsman'' and substituted ``Taxpayer Advocate'' for ``Ombudsman'' in 
two places.
    Subsec. (b). Pub. L. 104-168, Sec. 102(a)(1), inserted ``within a 
specified time period'' after ``the Secretary''.
    Subsec. (b)(2). Pub. L. 104-168, Sec. 102(a)(2), inserted ``take any 
action as permitted by law,'' after ``cease any action,''.
    Subsec. (b)(2)(D). Pub. L. 104-168, Sec. 101(b)(1)(B), substituted 
``Taxpayer Advocate'' for ``Ombudsman''.
    Subsec. (c). Pub. L. 104-168, Sec. 102(b), reenacted heading without 
change and amended text generally. Prior to amendment, text read as 
follows: ``Any Taxpayer Assistance Order issued by the Ombudsman under 
this section may be modified or rescinded only by the Ombudsman, a 
district director, a service center director, a compliance center 
director, a regional director of appeals, or any superior of any such 
person.''
    Subsecs. (d)(2) to (f). Pub. L. 104-168, Sec. 101(b)(1)(B), 
substituted ``Taxpayer Advocate'' for ``Ombudsman'' wherever appearing.


                    Effective Date of 1996 Amendment

    Amendment by section 101(b)(1) of Pub. L. 104-168 effective July 30, 
1996, see section 101(c) of Pub. L. 104-168, set out as a note under 
section 7802 of this title.
    Section 102(c) of Pub. L. 104-168 provided that: ``The amendments 
made by this section [amending this section] shall take effect on the 
date of the enactment of this Act [July 30, 1996].''


                             Effective Date

    Section 6230(d) of Pub. L. 100-647 provided that: ``The amendments 
made by this section [enacting this section] shall take effect on 
January 1, 1989.''


                               Regulations

    Section 6230(c) of Pub. L. 100-647 provided that: ``The Secretary of 
the Treasury or the Secretary's delegate shall issue such regulations as 
the Secretary deems necessary within 90 days of the date of the 
enactment of this Act [Nov. 10, 1988] in order to carry out the purposes 
of section 7811 of the 1986 Code (as added by this section) and to 
ensure taxpayers uniform access to administrative procedures.''

                  Section Referred to in Other Sections

    This section is referred to in section 7803 of this title.
