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13.1.20.4
(03-11-2008)
Steps to Take in Issuing a Taxpayer Assistance Order
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Use the Taxpayer Assistance Order Check List to ensure the necessary
steps have been taken prior to issuing a TAO.
See Exhibit 13.1.20-1.
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Document the significant hardship determination. See
IRM 13.1.18.7, Making a IRC § 7811 Significant
Hardship Determination, for more information.
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When the issuance of a TAO is warranted, the LTA or delegated official
per Delegation Order 13-1 (formerly DO-232) will complete
Form 9102, Taxpayer Assistance Order. The Form 9102 should clearly
state the action to be completed and a date by which the action is to be taken.
Note:
In deciding to issue a TAO, the LTA should consult with the appropriate
personnel. Such personnel include the AD, NTA Attorney Advisors, NTA Counsel,
Technical Advisors and the Technical Analysis and Guidance (TAG) Director.
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The CA prepares, and incorporates into the TAO as an attachment, a summary
of the action requested, synthesizing the facts and the law in one document
(the Summary Attachment).
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The Form 9102, the Summary Attachment, and instructions are sent directly
to the OD/Function person responsible for making a decision regarding the
requested action, e.g., Department Manager or Territory Manager.
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After issuance of the TAO to the OD/Function, the LTA or delegated official
will contact the Director, TAG, by telephone to advise that a TAO was issued.
The LTA or delegated official will then scan and send, by Secure E-mail, the
Form 9102 and Summary Attachment to the Director, TAG. If a fax is necessary,
fax the documents to the TAG office at (202) 622-7800, attention TAG Manager.
Reminder:
Update the TAO/Relief Code and TAO Relief Date
as appropriate throughout the TAO process.
IRM 13.4, Taxpayer Advocate Management Information System (TAMIS)
contains information about the TAO/Relief Codes and their definitions.
Reminder:
Only TAMIS users with permission levels
4 and 5 may enter TAO Codes 07, 08, 09, and 10, in the TAO/Relief Code Field.
13.1.20.4.1
(12-15-2007)
Taxpayer Assistance Order, Form 9102, Writing Tips
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Complete the Form 9102, Taxpayer Assistance Order. Remember to specify
the date the action is to be completed and the date the form is signed.
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Attach to the Form 9102 a Summary Attachment (a summary of key facts
and legal or administrative authority that support the conclusion that the
IRS should take the proposed actions).
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When typing, use mixed case, rather than ALL CAPITAL LETTERS.
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Do not label the summary or Form 9102 as either a "direct
TAO"
or a "review TAO."
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Write in complete sentences and be specific as to what facts and circumstances
warrant the issuance of a TAO.
13.1.20.4.2
(12-15-2007)
Summary Attachment Writing Tips
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The purpose of the Summary Attachment to Form 9102 is to provide a synopsis
of the relevant facts and authorities that will convince the affected OD/Function
that the proposed action is appropriate.
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Additional items to include with the Summary Attachment are:
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A list of exhibits so that reviewers and other recipients of the TAO can
easily locate key documents. A cover page can identify each exhibit provided
for review.
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Copies of key factual documents referenced in the Summary Attachment (e.g.,
bank statements or IRS Notices).
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Copies of key authorities referenced in the Summary Attachment (e.g.,
sections of the Code or IRM).
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Make sure conclusions are supported by legal or administrative authority
and the CA applies the law to the specific facts of the case.
Example:
Instead of saying: "Release the levy because the taxpayers will
be evicted,"
consider using: "Release the levy on taxpayer's
bank account because the taxpayers meet the economic hardship requirements
under IRC § 6343(a)(1)(D) and Treasury
Reg. § 301.6343-1(b)(4). Section 6343 and the regulations allow the release
of a levy when a taxpayer is unable to meet his basic living expenses. The
attached eviction notice and financial statement are evidence that the levy
of taxpayers’ bank account has made them unable to meet their basic
living expenses."
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Avoid including irrelevant background information in the body of the
summary.
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Do not write emotionally.
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When including short quotations of three lines or less, use quotation
marks to set the quotation off from the text so that the reader can determine
where the quote begins and ends. For longer quotes, indent the quoted text.
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Organize the Summary Attachment by using headings (e.g., Background,
Conclusion, and Analysis sections) and sub-headings. This is especially important
if the Summary Attachment is more than one page.
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Although styles may vary and certain issues may require different approaches,
one organizational approach for Summary Attachments is described as follows:
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The Background section of the Summary Attachment may include a time line
limited to relevant facts supporting the conclusion that the proposed action
should be taken.
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The Conclusion section of the Summary Attachment may include a brief statement
that the proposed action should be taken and list the reasons for that conclusion.
This section may be easier to compose after the Analysis or Discussion sections
of the Summary Attachment are completed.
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The Analysis or Discussion section of the Summary Attachment provides
all of the analysis and detail that leads the reader step-by-step to the conclusion.
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Each point raised in the Analysis or Discussion section of the Summary
Attachment could be organized as follows:
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Begin with a conclusion.
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State the relevant rule, and include citations to authorities (e.g., the
Code, regulations, cases, IRM, etc.).
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Apply the relevant facts to the rule, referencing documents or other sources
that form the basis of any factual conclusions.
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Restate the conclusion reached by applying the facts to the rule.
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