§7811. Taxpayer Assistance Orders

(a) Authority to issue

Upon application filed by a taxpayer 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Any Taxpayer Assistance Order issued by the Ombudsman under this section may be modified or rescinded only by the Ombudsman, a district director, a service center director, a compliance center director, a regional director of appeals, or any superior of any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.

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

Effective Date

Section 6230(d) of Pub. L. 100–647 provided that: "The amendments made by this section [enacting this section] shall take effect on January 1, 1989."

Regulations

Section 6230(c) of Pub. L. 100–647 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."