U.S. Code » Title 26 » Subtitle Subtitle F— Procedure and Administration › Chapter CHAPTER 80— GENERAL RULES › Subchapter Subchapter A— Application of Internal Revenue Laws

26 U.S.C. § 7811

Taxpayer Assistance Orders

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(a) Authority to issue(1) In generalUpon 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 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 hardshipFor 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.

(b) Terms of a Taxpayer Assistance OrderThe terms of a Taxpayer Assistance Order may require the Secretary within a specified time period—(1) to release property of the taxpayer levied upon, or(2) to cease any action, take any action as permitted by law, 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 National Taxpayer Advocate in such order.(c) Authority to modify or rescindAny Taxpayer Assistance Order issued by the National Taxpayer Advocate under this section may be modified or rescinded—(1) only by the National Taxpayer Advocate, the Commissioner of Internal Revenue, or the Deputy Commissioner of Internal Revenue, and(2) only if a written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 National Taxpayer Advocate.(d) Suspension of running of period of limitationThe 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 National Taxpayer Advocate’s decision with respect to such application, and(2) any period specified by the National Taxpayer Advocate in a Taxpayer Assistance Order issued pursuant to such application.(e) Independent action of National Taxpayer Advocate

Nothing in this section shall prevent the National Taxpayer Advocate from taking any action in the absence of an application under subsection (a).

(f) National Taxpayer Advocate

For purposes of this section, the term “National Taxpayer Advocate” includes any designee of the National Taxpayer Advocate.

(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.

(Added Pub. L. 100–647, title VI, § 6230(a), Nov. 10, 1988, 102 Stat. 3733; amended Pub. L. 104–168, title I, §§ 101(b)(1), 102(a), (b), July 30, 1996, 110 Stat. 1455, 1456; Pub. L. 105–206, title I, § 1102(c), (d)(1)(C)–(G), (2), (3), July 22, 1998, 112 Stat. 703, 704; Pub. L. 106–554, § 1(a)(7) [title III, § 319(28), (29)], Dec. 21, 2000, 114 Stat. 2763, 2763A–648; Pub. L. 108–357, title VIII, § 881(c), Oct. 22, 2004, 118 Stat. 1626.)Editorial NotesAmendments

2004—Subsec. (g). Pub. L. 108–357 added subsec. (g).

2000—Subsec. (a)(3). Pub. L. 106–554, § 1(a)(7) [title III, § 319(28)], substituted “Taxpayer Assistance Order” for “taxpayer assistance order”.

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

1998—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.”

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

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

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.

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

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

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.

1996—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.

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

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

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

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.”

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

Statutory Notes and Related SubsidiariesEffective Date of 1996 Amendment

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].”

Effective Date

Pub. L. 100–647, title VI, § 6230(d), Nov. 10, 1988, 102 Stat. 3734, provided that: “The amendments made by this section [enacting this section] shall take effect on January 1, 1989.”

Regulations

Pub. L. 100–647, title VI, § 6230(c), Nov. 10, 1988, 102 Stat. 3734, provided that: “The Secretary of the Treasury or the Secretary’s delegate shall issue such regulations as the Secretary deems necessary within 90 days of the date of the enactment of this Act [Nov. 10, 1988] in order to carry out the purposes of section 7811 of the 1986 Code (as added by this section) and to ensure taxpayers uniform access to administrative procedures.”

Notes of Decisions
Cited in 12 cases (1 in the last 5 years), 1994–2024 · leading case: Kathryn Rothkamm v. USA
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Kathryn Rothkamm v. USA (2015) ca5 · cites it 32× “14-31164 statute, 26 U.S.C. § 7811 , and that, even if she was, § 7811(d) would not toll the running of the statute of limitations in this case.”
Inman v. Commissioner (1994) caed · cites it 4× “Abatement of the 100% Penalty and Compensatory Damages Inman, in his second cause of action, demands abatement of the 100% penalty, pursuant to 26 U.S.C. § 7811 , and compensatory damages under 26 U.”
White v. Commissioner (1995) mad · cites it 2× “Finally, with respect to paragraph 19 of his complaint, Plaintiff claims that the IRS failed to honor a hardship request for a Taxpayer Assistance Order under 26 U.S.C. § 7811 . 2 In order to apply for such an order, an administrative claim must be sent to the district director…”
Kiselis v. United States (2017) uscfc “” 26 U.S.C. § 7811 (a). 7 . The SFR the IRS prepared for Plaintiff for the 2000 tax year did not qualify as a tax return because Plaintiff did not sign the SFR as required under § 6020, and an unsigned SFR does not constitute a return for purposes of § 6511 (a).”
Gore v. United States (In Re Gore) (1995) alnb “26 U.S.C. § 7811 (d). Both periods are suspended while a taxpayer’s offer in compromise is pending.”
Turner v. United States (In Re Turner) (1995) alnb “26 U.S.C. § 7811 (d). Both periods are suspended while a taxpayer’s offer in compromise is pending.”
Qureshi v. United States (2006) cafc · cites it 2× “In that circumstance, she argues that 26 U.S.C. § 7811 (a)(3) requires that any assistance provided by the IRS should favor her.”
Hudson Valley Black Press v. Internal Revenue Service (2004) nysd “A taxpayer may also apply to the National Taxpayer Advocate for relief from an audit under 26 U.S.C. § 7811 (a). Such relief should be granted "if the taxpayer is suffering or about to suffer a significant hardship as a result of the manner in which the internal revenue laws are…”
United States v. Cariños Ambulance Service, Inc. (2009) prd “6503(h)(1) & (2)); (2) the date the taxpayer submits Form 911 (Application for Taxpayer Assistance Order) until the date when the National Taxpayer Advocate decides with regards to the submit *60 ted application, ( 26 U.S.C. § 7811 (d)(1)), among others. In the present case, the…”
Allen C. Sande v. United States (2009) ca11 “§ 6323 (j) because Plaintiffs had submitted several amended tax returns that resulted in a credit that could have been used to satisfy the tax liability; and (2) the Notice should not have been filed while Plaintiffs’ application to the Office of the Taxpayer Advocate, pursuant…”
Kathryn Rothkamm v. USA (2015) ca5 · cites it 15× “14-31164 statute, 26 U.S.C. § 7811 , and that, even if she was, § 7811(d) would not toll the running of the statute of limitations in this case.”
Seggerman v. Comm'r of Internal Revenue (2024) ca2 “See 26 U.S.C. § 7811 (a)(1). Seggerman has provided no evidence that a Taxpayer Assistance Order was issued, only that his completed Form 12277 was filed.”
— 26 U.S.C. § 7811(a) — 2 cases
Kathryn Rothkamm v. USA (2015) ca5 “14-31164 statute, 26 U.S.C. § 7811 , and that, even if she was, § 7811(d) would not toll the running of the statute of limitations in this case.”
Kathryn Rothkamm v. USA (2015) ca5 “14-31164 statute, 26 U.S.C. § 7811 , and that, even if she was, § 7811(d) would not toll the running of the statute of limitations in this case.”
— 26 U.S.C. § 7811(b) — 1 case
Kathryn Rothkamm v. USA (2015) ca5 “14-31164 statute, 26 U.S.C. § 7811 , and that, even if she was, § 7811(d) would not toll the running of the statute of limitations in this case.”
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