26 U.S.C. § 7811 — Taxpayer Assistance Orders

(a) Authority to issue (1) In general After a taxpayer^* applies to the Office of the Taxpayer Advocate in the form, manner, and time set by the Secretary’s regulations, the National Taxpayer Advocate may issue a Taxpayer Assistance Order if—(A) the Advocate determines that the taxpayer is suffering or is about to suffer significant hardship because of how the Secretary^* is administering the internal revenue laws; or (B) the taxpayer meets other requirements in the Secretary’s regulations. (2) Determination of hardship For paragraph (1), significant hardship includes—(A) an immediate threat of adverse action; (B) a delay of more than 30 days in solving taxpayer-account problems; (C) significant costs to the taxpayer, including professional-representation fees, if relief is not granted; or (D) irreparable injury or a long-term adverse effect on the taxpayer if relief is not granted. (3) Standard where administrative guidance not followed If an Internal Revenue Service employee^* is not following applicable published administrative guidance, including the Internal Revenue Manual, the National Taxpayer Advocate must interpret the factors for deciding whether to issue an order in the way most favorable to the taxpayer. (b) Terms of a Taxpayer Assistance Order An order may require the Secretary, within a stated period—(1) to release property of the taxpayer that was levied on; or (2) to stop an action, take an action allowed by law, or refrain from an action concerning the taxpayer under—(A) chapter 64, concerning collection; (B) subchapter B of chapter 70, concerning bankruptcy and receiverships; (C) chapter 78, concerning discovery of liability and enforcement of title; or (D) another law provision specifically described by the Advocate in the order. (c) Authority to modify or rescind An order issued by the Advocate may be modified or rescinded—(1) only by the Advocate, the Commissioner^* of Internal Revenue, or the Deputy Commissioner of Internal Revenue; and (2) only if a written explanation of the reasons is given to the Advocate. (d) Suspension of running of period of limitation The running of any limitation period for an action described in subsection (b) is suspended for—(1) the period from the date the taxpayer applies under subsection (a) until the Advocate decides the application; and (2) any period the Advocate specifies in an order issued on that application. (e) Independent action of National Taxpayer Advocate Nothing in this section prevents the Advocate from acting without an application under subsection (a). (f) National Taxpayer Advocate In this section, “National Taxpayer Advocate” includes the Advocate’s designee. (g) Application to persons performing services under a qualified tax collection contract An order issued or action taken by the Advocate under this section applies to people performing services under a qualified tax collection contract, as defined in section 6306(b), to the same extent and in the same way it applies to the Secretary.