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13.1.20.1
(12-15-2007)
Taxpayer Assistance Order (TAO) Process
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The Internal Revenue Code under IRC § 7811
authorizes the National Taxpayer Advocate (NTA) to issue a Taxpayer
Assistance Order (TAO) when a taxpayer is suffering or is about to suffer
a significant hardship as a result of the manner in which the internal revenue
laws are being administered. The decision to issue a TAO is unrelated to the
case criteria code assigned to the case. The IRC § 7811 determination
must be made prior to a TAO consideration.
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