Congress created the Taxpayer Advocate Service as a way to resolve problems within the IRS between taxpayers. One of the most important powers of the Taxpayer Advocate Service is their ability to issue Taxpayer Assistant Orders. These orders are intended to provide the taxpayer with a way to resolve a dispute with the IRS.
Powers of the Taxpayer Assistance Order (TAO)
If a taxpayer qualifies, a TAO can issue requiring the IRS to take or refrain from taking any action permitted by law and needed to relieve the taxpayer’s “significant hardship”. For example, a TAO can (1) require the IRS to release levied property, (2) require the IRS to review certain issues or information for an installment action. .
What is a “Significant Hardship?”
To obtain a TAO, the taxpayer must be suffering or will suffer a “significant hardship,” which is defined as “serious privation caused or about to be caused to the taxpayer as the result of the particular manner in which the revenue laws are being administered by the IRS.” An example of significant hardship is where (1) there is a threat of adverse action and (2) there has been a delay of more than 30 days in resolving the taxpayer’s account problems.
How to Apply?
If time is not of the essence, it is recommended you contact your local IRS tax professional, and have them assist you with filing a Form 911 and letter to be submitted to the Taxpayer Advocate Service. If time is of the essence, a call to the Taxpayer Advocate may result in a suspense of action until the matter can be investigated.
If you are facing a significant hardship or need help determining whether your situation may satisfy the “significant hardship” requirement, you may call The Law Offices of Nick Nemeth at (972) 627-4580. Let us know your IRS tax problems, and let your worries be ours.