§ 7811. Taxpayer Assistance Orders

Legislative history

Reconstructed from this section’s Code source credit and amendment notes, resolved against the local Statutes at Large. Editorial notes are evidence, not the law that made the change.

1. 1988

   Omnibus Taxpayer Bill of Rights

   Pub. L. 100–647 title VI § 6230(a) · 102 Stat. 3342

   Enacted · 26 U.S.C. § 7811

   Added Pub. L. 100–647, title VI, § 6230(a), Nov. 10, 1988, 102 Stat. 3733

   Source evidence

   Code source credit
   Added Pub. L. 100–647, title VI, § 6230(a), Nov. 10, 1988, 102 Stat. 3733

   Enacted provision · exact public law section
   (a) In General.— Subchapter A of chapter 80 of the 1986 Code (relating to general rules for application of the internal revenue laws) is amended by adding at the end thereof the following new section: “SEC. 7811. TAXPAYER ASSISTANCE ORDERS. “(a) Authority To Issue.— Upon application filed by a taxpayer Regulations. with the Office of Ombudsman (in such form, manner, and at such time as the Secretary shall by regulations prescribe), the Ombudsman may issue a Taxpayer Assistance Order if, in the determination of the Ombudsman, 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. “(b) Terms of a Taxpayer Assistance Order.— The terms of a Taxpayer Assistance Order may require the Secretary— “(1) to release property of the taxpayer levied upon, or “(2) to cease any action, 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 Ombudsman in such order. “(c) Authority To Modify or Rescind.— Any Taxpayer Assistance Order issued by the Ombudsman under this section may be modified or rescinded only by the Ombudsman, a district director, a service center director, a compliance center director, a regional director of appeals, or any superior of any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. “(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 Ombudsman’s decision with respect to such application, and “(2) any period specified by the Ombudsman in a Taxpayer Assistance Order issued pursuant to such application. “(e) Independent Action of Ombudsman.— Nothing in this section shall prevent the Ombudsman from taking any action in the absence of an application under subsection (a). “(f) Ombudsman.— For purposes of this section, the term ‘Ombudsman’ includes any designee of the Ombudsman.”

2. 1996

   Taxpayer Bill of Rights 2

   Pub. L. 104–168 § 101(b)(1) · 110 Stat. 1452

   1. Substituted · 26 U.S.C. § 7811(a)

      Pub. L. 104–168, § 101(b)(1), substituted “the Office of the Taxpayer Advocate” for “the Office of the Ombudsman”

   2. Substituted · 26 U.S.C. § 7811(a)

      Pub. L. 104–168, § 101(b)(1), substituted “Taxpayer Advocate” for “Ombudsman” in two places

   Source evidence

   Code amendment note
   Subsec. (a). Pub. L. 104–168, § 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.

   Enacted provision · exact public law section
   (1) Section 7811 (relating to Taxpayer Assistance Orders) is amended— (A) by striking “the Office of Ombudsman” in subsection (a) and inserting “the Office of the Taxpayer Advocate”, and (B) by striking “Ombudsman” each place it appears (including in the headings of subsections (e) and (f)) and inserting “Taxpayer Advocate”.

   Effective date note
   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. Pub. L. 104–168, title I, § 102(c), July 30, 1996, 110 Stat. 1456, 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].”

3. 1996

   Taxpayer Bill of Rights 2

   Pub. L. 104–168 § 102(a)(1) · 110 Stat. 1452

   Inserted · 26 U.S.C. § 7811(b)

   Pub. L. 104–168, § 102(a)(1), inserted “within a specified time period” after “the Secretary”

   Source evidence

   Code amendment note
   Subsec. (b). Pub. L. 104–168, § 102(a)(1), inserted “within a specified time period” after “the Secretary”.

   Enacted provision · exact public law section
   (1) by inserting “Within a specified time period” after “the Secretary”, and

   Effective date note
   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. Pub. L. 104–168, title I, § 102(c), July 30, 1996, 110 Stat. 1456, 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].”

4. 1996

   Taxpayer Bill of Rights 2

   Pub. L. 104–168 § 102(a)(2) · 110 Stat. 1452

   Inserted · 26 U.S.C. § 7811(b)(2)

   Pub. L. 104–168, § 102(a)(2), inserted “take any action as permitted by law,” after “cease any action,”

   Source evidence

   Code amendment note
   Subsec. (b)(2). Pub. L. 104–168, § 102(a)(2), inserted “take any action as permitted by law,” after “cease any action,”.

   Enacted provision · exact public law section
   (2) by inserting “take any action as permitted by law,” after “cease any action,”.

   Effective date note
   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. Pub. L. 104–168, title I, § 102(c), July 30, 1996, 110 Stat. 1456, 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].”

5. 1996

   Taxpayer Bill of Rights 2

   Pub. L. 104–168 § 101(b)(1)(B) · 110 Stat. 1452

   Substituted · 26 U.S.C. § 7811(b)(2)(D)

   Pub. L. 104–168, § 101(b)(1)(B), substituted “Taxpayer Advocate” for “Ombudsman”

   Source evidence

   Code amendment note
   Subsec. (b)(2)(D). Pub. L. 104–168, § 101(b)(1)(B), substituted “Taxpayer Advocate” for “Ombudsman”.

   Enacted provision · exact public law section
   (B) by striking “Ombudsman” each place it appears (including in the headings of subsections (e) and (f)) and inserting “Taxpayer Advocate”.

   Effective date note
   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. Pub. L. 104–168, title I, § 102(c), July 30, 1996, 110 Stat. 1456, 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].”

6. 1996

   Taxpayer Bill of Rights 2

   Pub. L. 104–168 § 102(b) · 110 Stat. 1452

   Amended · 26 U.S.C. § 7811(c)

   Pub. L. 104–168, § 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.”

   Source evidence

   Code amendment note
   Subsec. (c). Pub. L. 104–168, § 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.”

   Enacted provision · exact public law section
   (b) Limitation on Authority to Modify or Rescind.— Section 7811(c) (relating to authority to modify or rescind) is amended to read as follows: “(c) Authority to Modify or Rescind.— Any Taxpayer Assistance Order issued by the Taxpayer Advocate under this section may be modified or rescinded— “(1) only by the 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 Taxpayer Advocate.”.

   Effective date note
   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. Pub. L. 104–168, title I, § 102(c), July 30, 1996, 110 Stat. 1456, 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].”

7. 1996

   Taxpayer Bill of Rights 2

   Pub. L. 104–168 § 101(b)(1)(B) · 110 Stat. 1452

   Substituted · 26 U.S.C. § 7811(d)(2)(f)

   Pub. L. 104–168, § 101(b)(1)(B), substituted “Taxpayer Advocate” for “Ombudsman” wherever appearing

   Source evidence

   Code amendment note
   Subsecs. (d)(2) to (f). Pub. L. 104–168, § 101(b)(1)(B), substituted “Taxpayer Advocate” for “Ombudsman” wherever appearing.

   Enacted provision · exact public law section
   (B) by striking “Ombudsman” each place it appears (including in the headings of subsections (e) and (f)) and inserting “Taxpayer Advocate”.

   Effective date note
   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. Pub. L. 104–168, title I, § 102(c), July 30, 1996, 110 Stat. 1456, 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].”

8. 1998

   Internal Revenue Service Restructuring and Reform Act of 1998

   Pub. L. 105–206 § 1102(c) · 112 Stat. 685

   Amended · 26 U.S.C. § 7811(a)

   Pub. L. 105–206, § 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.”

   Source evidence

   Code amendment note
   Subsec. (a). Pub. L. 105–206, § 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.”

   Enacted provision · exact public law section
   (c) Expansion of Authority To Issue Taxpayer Assistance Orders.— Section 7811(a) (relating to taxpayer assistance orders) is amended to read as follows: “(a) Authority To Issue.— “(1) In general.— Upon application filed by a taxpayer Regulations. 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.”.

9. 1998

   Internal Revenue Service Restructuring and Reform Act of 1998

   Pub. L. 105–206 § 1102(d)(1)(C) · 112 Stat. 685

   Substituted · 26 U.S.C. § 7811(b)(2)(D)

   Pub. L. 105–206, § 1102(d)(1)(C), substituted “National Taxpayer Advocate” for “Taxpayer Advocate”

   Source evidence

   Code amendment note
   Subsec. (b)(2)(D). Pub. L. 105–206, § 1102(d)(1)(C), substituted “National Taxpayer Advocate” for “Taxpayer Advocate”.

   Enacted provision · exact public law section
   (C) Section 7811(b)(2)(D) (relating to terms of a Taxpayer Assistance Order).

10. 1998

    Internal Revenue Service Restructuring and Reform Act of 1998

    Pub. L. 105–206 § 1102(d)(1)(D) · 112 Stat. 685

    Substituted · 26 U.S.C. § 7811(c)

    Pub. L. 105–206, § 1102(d)(1)(D), substituted “National Taxpayer Advocate” for “Taxpayer Advocate” wherever appearing

    Source evidence

    Code amendment note
    Subsec. (c). Pub. L. 105–206, § 1102(d)(1)(D), substituted “National Taxpayer Advocate” for “Taxpayer Advocate” wherever appearing.

    Enacted provision · exact public law section
    (D) Section 7811(c) (relating to authority to modify or rescind).

11. 1998

    Internal Revenue Service Restructuring and Reform Act of 1998

    Pub. L. 105–206 § 1102(d)(2) · 112 Stat. 685

    Substituted · 26 U.S.C. § 7811(d)(1)

    Pub. L. 105–206, § 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

    Source evidence

    Code amendment note
    Subsec. (d)(1). Pub. L. 105–206, § 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.

    Enacted provision · exact public law section
    (2) Section 7811(d)(1) (relating to suspension of running of period of limitation) is amended by striking “Taxpayer Advocate’s” and inserting “National Taxpayer Advocate’s”.

12. 1998

    Internal Revenue Service Restructuring and Reform Act of 1998

    Pub. L. 105–206 § 1102(d)(1)(E) · 112 Stat. 685

    Substituted · 26 U.S.C. § 7811(d)(2)

    Pub. L. 105–206, § 1102(d)(1)(E), substituted “National Taxpayer Advocate” for “Taxpayer Advocate”

    Source evidence

    Code amendment note
    Subsec. (d)(2). Pub. L. 105–206, § 1102(d)(1)(E), substituted “National Taxpayer Advocate” for “Taxpayer Advocate”.

    Enacted provision · exact public law section
    (E) Section 7811(d)(2) (relating to suspension of running of period of limitation).

13. 1998

    Internal Revenue Service Restructuring and Reform Act of 1998

    Pub. L. 105–206 § 1102(d)(1)(F) · 112 Stat. 685

    Substituted · 26 U.S.C. § 7811(e)

    Pub. L. 105–206, § 1102(d)(1)(F), (3), substituted “National Taxpayer Advocate” for “Taxpayer Advocate” in heading and text

    Source evidence

    Code amendment note
    Subsec. (e). Pub. L. 105–206, § 1102(d)(1)(F), (3), substituted “National Taxpayer Advocate” for “Taxpayer Advocate” in heading and text.

    Enacted provision · exact public law section
    (F) Section 7811(e) (relating to independent action of Taxpayer Advocate).

14. 1998

    Internal Revenue Service Restructuring and Reform Act of 1998

    Pub. L. 105–206 § 1102(d)(1)(G) · 112 Stat. 685

    Substituted · 26 U.S.C. § 7811(f)

    Pub. L. 105–206, § 1102(d)(1)(G), (3), substituted “National Taxpayer Advocate” for “Taxpayer Advocate” in heading and in two places in text

    Source evidence

    Code amendment note
    Subsec. (f). Pub. L. 105–206, § 1102(d)(1)(G), (3), substituted “National Taxpayer Advocate” for “Taxpayer Advocate” in heading and in two places in text.

    Enacted provision · exact public law section
    (G) Section 7811(f) (relating to Taxpayer Advocate).

15. 2000

    Consolidated Appropriations Act, 2001

    Pub. L. 106–554 § 1(a)(7)(tIII)(s319)(28) · 114 Stat. 2763

    Substituted · 26 U.S.C. § 7811(a)(3)

    Pub. L. 106–554, § 1(a)(7) [title III, § 319(28)], substituted “Taxpayer Assistance Order” for “taxpayer assistance order”

    Source evidence

    Code amendment note
    Subsec. (a)(3). Pub. L. 106–554, § 1(a)(7) [title III, § 319(28)], substituted “Taxpayer Assistance Order” for “taxpayer assistance order”.

    Enacted provision · exact public law section
    (7) H.R. 5662, as introduced on December 14, 2000.

16. 2000

    Consolidated Appropriations Act, 2001

    Pub. L. 106–554 § 1(a)(7)(tIII)(s319)(29) · 114 Stat. 2763

    Substituted · 26 U.S.C. § 7811(d)(1)

    Pub. L. 106–554, § 1(a)(7) [title III, § 319(29)], substituted “National Taxpayer Advocate’s” for “Ombudsman’s”

    Source evidence

    Code amendment note
    Subsec. (d)(1). Pub. L. 106–554, § 1(a)(7) [title III, § 319(29)], substituted “National Taxpayer Advocate’s” for “Ombudsman’s”.

    Enacted provision · exact public law section
    (7) H.R. 5662, as introduced on December 14, 2000.

17. 2004

    Pub. L. 108–357 title VIII § 881(c) · 118 Stat. 1418

    Added · 26 U.S.C. § 7811(g)

    Pub. L. 108–357 added subsec. (g)

    Source evidence

    Code amendment note
    Subsec. (g). Pub. L. 108–357 added subsec. (g).

    Enacted provision · exact public law section
    (c) Application of Taxpayer Assistance Orders to Persons Performing Services Under a Qualified Tax Collection Contract.— Section 7811 (relating to taxpayer assistance orders) is amended by adding at the end the following new subsection: “(g) Application 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.” .

18 of 18 references resolved to an enrolled provision