26 U.S.C. § 7811 — Taxpayer Assistance Orders

Page 4070 TITLE 26—INTERNAL REVENUE CODE § 7810 turns or of return information), and section 6108(b) (re- lating to special statistical studies and compilations)’’ for ‘‘section 7515 (relating to special statistical studies and compilations for other services on request)’’ after ‘‘performed pursuant to’’. Subsec. (c)(4). Pub. L. 94–528 added par. (4). 1966—Subsecs. (a), (b)(4). Pub. L. 89–719 inserted ref- erence to section 7810 in subsec. (a) and added subsec. (b)(4). 1962—Subsec. (a). Pub. L. 87–870, § 3(b)(1), substituted ‘‘subsections (b) and (c) and in’’ for ‘‘subsection (b),’’. Subsec. (c). Pub. L. 87–870, § 3(b)(2), added subsec. (c). Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF 1988 AMENDMENT Amendment by Pub. L. 100–690 applicable to informa- tion first provided more than 90 days after Nov. 18, 1988, see section 7602(e) of Pub. L. 100–690, set out as a note under section 6103 of this title. EFFECTIVE DATE OF 1976 AMENDMENTS Pub. L. 94–528, § 2(e), Oct. 17, 1976, 90 Stat. 2484, pro- vided that: ‘‘The amendments made by this section [amending this section and provisions set out as notes under sections 6334, 6851, and 7609 of this title] shall take effect on the date of the enactment of the Tax Re- form Act of 1976 [Oct. 4, 1976].’’ Amendment by section 1202(h)(5) of Pub. L. 94–455 ef- fective Jan. 1, 1977, see section 1202(i) of Pub. L. 94–455, set out as a note under section 6103 of this title. EFFECTIVE DATE OF 1966 AMENDMENT Amendment by Pub. L. 89–719 applicable after Nov. 2, 1966, regardless of when title or lien of United States arose or when lien or interest of another person was ac- quired, with certain exceptions, see section 114(a)–(c) of Pub. L. 89–719, set out as a note under section 6323 of this title. AUTHORIZATION OF APPROPRIATIONS Pub. L. 100–690, title VII, § 7602(f), Nov. 18, 1988, 102 Stat. 4508, provided that: ‘‘There is authorized to be ap- propriated from the account referred to in section 7809(d) of the Internal Revenue Code of 1986 such sums as may be necessary to make the payments authorized by section 7624 of such Code.’’ § 7810. Revolving fund for redemption of real property (a) Establishment of fund There is established a revolving fund, under the control of the Secretary, which shall be available without fiscal year limitation for all expenses necessary for the redemption (by the Secretary) of real property as provided in sec- tion 7425(d) and section 2410 of title 28 of the United States Code. There are authorized to be appropriated from time to time such sums (not to exceed $10,000,000 in the aggregate) as may be necessary to carry out the purposes of this sec- tion. (b) Reimbursement of fund The fund shall be reimbursed from the pro- ceeds of a subsequent sale of real property re- deemed by the United States in an amount equal to the amount expended out of such fund for such redemption. (c) System of accounts The Secretary shall maintain an adequate sys- tem of accounts for such fund and prepare an- nual reports on the basis of such accounts. (Added Pub. L. 89–719, title I, § 112(a), Nov. 2, 1966, 80 Stat. 1145; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 98–369, div. A, title IV, § 443, July 18, 1984, 98 Stat. 816.) Editorial Notes AMENDMENTS 1984—Subsec. (a). Pub. L. 98–369 substituted ‘‘$10,000,000’’ for ‘‘$1,000,000’’. 1976—Pub. L. 94–455 struck out ‘‘or his delegate’’ after ‘‘Secretary’’ wherever appearing. Statutory Notes and Related Subsidiaries EFFECTIVE DATE Section applicable after Nov. 2, 1966, regardless of when title or lien of United States arose or when lien or interest of another person was acquired, with certain exceptions, see section 114(a)–(c) of Pub. L. 89–719, set out as an Effective Date of 1966 Amendment note under section 6323 of this title. § 7811. Taxpayer Assistance Orders (a) Authority to issue (1) In general Upon application filed by a taxpayer with the Office of the Taxpayer Advocate (in such form, manner, and at such time as the Sec- retary shall by regulations prescribe), the Na- tional Taxpayer Advocate may issue a Tax- payer Assistance Order if— (A) the National Taxpayer Advocate deter- mines 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 Sec- retary; or (B) the taxpayer meets such other require- ments as are set forth in regulations pre- scribed 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 resolv- ing taxpayer account problems; (C) the incurring by the taxpayer of sig- nificant 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 Inter- nal 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 Order The terms of a Taxpayer Assistance Order may require the Secretary within a specified time pe- riod— (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— Page 4071 TITLE 26—INTERNAL REVENUE CODE § 7811 (A) chapter 64 (relating to collection), (B) subchapter B of chapter 70 (relating to bankruptcy and receiverships), (C) chapter 78 (relating to discovery of li- ability and enforcement of title), or (D) any other provision of law which is specifically described by the National Tax- payer Advocate in such order. (c) Authority to modify or rescind Any 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 rea- sons for the modification or rescission is pro- vided to the National Taxpayer Advocate. (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 National Tax- payer Advocate’s decision with respect to such application, and (2) any period specified by the National Tax- payer Advocate in a Taxpayer Assistance Order issued pursuant to such application. (e) Independent action of National Taxpayer Ad- vocate Nothing in this section shall prevent the Na- tional Taxpayer Advocate from taking any ac- tion in the absence of an application under sub- section (a). (f) National Taxpayer Advocate For purposes of this section, the term ‘‘Na- tional Taxpayer Advocate’’ includes any des- ignee 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 Na- tional Taxpayer Advocate pursuant to this sec- tion shall apply to persons performing services under a qualified tax collection contract (as de- fined in section 6306(b)) to the same extent and in the same manner as such order or action ap- plies 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 Notes AMENDMENTS 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 appli- cation filed by a taxpayer with the Office of the Tax- payer Advocate (in such form, manner, and at such time as the Secretary shall by regulations prescribe), the Taxpayer Advocate may issue a Taxpayer Assist- ance Order if, in the determination of the Taxpayer Ad- vocate, 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), sub- stituted ‘‘National Taxpayer Advocate’’ for ‘‘Taxpayer Advocate’’. Subsec. (c). Pub. L. 105–206, § 1102(d)(1)(D), substituted ‘‘National Taxpayer Advocate’’ for ‘‘Taxpayer Advo- cate’’ wherever appearing. Subsec. (d)(1). Pub. L. 105–206, § 1102(d)(2), which di- rected amendment of par. (1) by substituting ‘‘National Taxpayer Advocate’s’’ for ‘‘Taxpayer Advocate’s’’, could not be executed because the words ‘‘Taxpayer Ad- vocate’s’’ did not appear. Subsec. (d)(2). Pub. L. 105–206, § 1102(d)(1)(E), sub- stituted ‘‘National Taxpayer Advocate’’ for ‘‘Taxpayer Advocate’’. Subsec. (e). Pub. L. 105–206, § 1102(d)(1)(F), (3), sub- stituted ‘‘National Taxpayer Advocate’’ for ‘‘Taxpayer Advocate’’ in heading and text. Subsec. (f). Pub. L. 105–206, § 1102(d)(1)(G), (3), sub- stituted ‘‘National Taxpayer Advocate’’ for ‘‘Taxpayer Advocate’’ in heading and in two places in text. 1996—Subsec. (a). Pub. L. 104–168, § 101(b)(1), sub- stituted ‘‘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 ‘‘with- in 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), sub- stituted ‘‘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 As- sistance Order issued by the Ombudsman under this section may be modified or rescinded only by the Om- budsman, a district director, a service center director, a compliance center director, a regional director of ap- peals, 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 Subsidiaries EFFECTIVE DATE OF 1996 AMENDMENT Amendment by section 101(b)(1) of Pub. L. 104–168 ef- fective 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 Treas- ury or the Secretary’s delegate shall issue such regula- tions 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 Page 4072 TITLE 26—INTERNAL REVENUE CODE § 7812 1 So in original. The closing quotation marks probably should follow ‘‘Before September 30, 2013’’ instead of ‘‘(a)’’. 1986 Code (as added by this section) and to ensure tax- payers uniform access to administrative procedures.’’ § 7812. Streamlined critical pay authority for in- formation technology positions In the case of any position which is critical to the functionality of the information technology operations of the Internal Revenue Service— (1) section 9503 of title 5, United States Code, shall be applied— (A) by substituting ‘‘during the period be- ginning on the date of the enactment of sec- tion 7812 of the Internal Revenue Code of 1986, and ending on September 30, 2025’’ for ‘‘Before September 30, 2013 in subsection (a)’’ 1, (B) without regard to subparagraph (B) of subsection (a)(1), and (C) by substituting ‘‘the date of the enact- ment of the Taxpayer First Act’’ for ‘‘June 1, 1998’’ in subsection (a)(6), (2) section 9504 of such title 5 shall be ap- plied by substituting ‘‘During the period be- ginning on the date of the enactment of sec- tion 7812 of the Internal Revenue Code of 1986, and ending on September 30, 2025’’ for ‘‘Before September 30, 2013’’ each place it appears in subsections (a) and (b), and (3) section 9505 of such title shall be ap- plied— (A) by substituting ‘‘During the period be- ginning on the date of the enactment of sec- tion 7812 of the Internal Revenue Code of 1986, and ending on September 30, 2025’’ for ‘‘Before September 30, 2013’’ in subsection (a), and (B) by substituting ‘‘the information tech- nology operations’’ for ‘‘significant func- tions’’ in subsection (a). (Added Pub. L. 116–25, title II, § 2103(a), July 1, 2019, 133 Stat. 1011.) Editorial Notes REFERENCES IN TEXT The date of the enactment of section 7812 of the In- ternal Revenue Code of 1986, referred to in text, is the date of enactment of Pub. L. 116–25, which was approved July 1, 2019. The date of the enactment of the Taxpayer First Act, referred to in par. (1)(C), is the date of enactment of Pub. L. 116–25, which was approved July 1, 2019. Subchapter B—Effective Date and Related Provisions Sec. 7851. Applicability of revenue laws. 7852. Other applicable rules. § 7851. Applicability of revenue laws (a) General rules Except as otherwise provided in any section of this title— (1) Subtitle A (A) Chapters 1, 2, and 6 of this title shall apply only with respect to taxable years be- ginning after December 31, 1953, and ending after the date of enactment of this title, and with respect to such taxable years, chapters 1 (except sections 143 and 144) and 2, and section 3801, of the Internal Revenue Code of 1939 are hereby repealed. (B) Chapter 3 of this title shall apply with respect to payments and transfers occurring after December 31, 1954, and as to such pay- ments and transfers sections 143 and 144 and chapter 7 of the Internal Revenue Code of 1939 are hereby repealed. (C) Any provision of subtitle A of this title the applicability of which is stated in terms of a specific date (occurring after December 31, 1953), or in terms of taxable years ending after a specific date (occurring after December 31, 1953), shall apply to taxable years ending after such specific date. Each such provision shall, in the case of a taxable year subject to the In- ternal Revenue Code of 1939, be deemed to be included in the Internal Revenue Code of 1939, but shall be applicable only to taxable years ending after such specific date. The provisions of the Internal Revenue Code of 1939 super- seded by provisions of subtitle A of this title the applicability of which is stated in terms of a specific date (occurring after December 31, 1953) shall be deemed to be included in subtitle A of this title, but shall be applicable only to the period prior to the taking effect of the cor- responding provision of subtitle A. (D) Effective with respect to taxable years ending after March 31, 1954, and subject to tax under chapter 1 of the Internal Revenue Code of 1939— (i) Sections 13(b)(3), 26(b)(2)(C), 26(h) (1)(C) (including the comma and the word ‘‘and’’ immediately preceding such section), 26(i)(3), 108(k), 207(a)(1)(C), 207(a)(3)(C), and the last sentence of section 362(b)(3) of such Code are hereby repealed; and (ii) Sections 13(b)(2), 26(b)(2)(B), 26(h) (1)(B), 26(i)(2), 207(a)(1)(B), 207(a)(3)(B), 421(a)(1)(B), and the second sentence of sec- tion 362(b)(3) of such Code are hereby amend- ed by striking out ‘‘and before April 1, 1954’’ (and any accompanying punctuation) wher- ever appearing therein. (2) Subtitle B (A) Chapter 11 of this title shall apply with respect to estates of decedents dying after the date of enactment of this title, and with re- spect to such estates chapter 3 of the Internal Revenue Code of 1939 is hereby repealed. (B) Chapter 12 of this title shall apply with respect to the calendar year 1955 and all cal- endar years thereafter, and with respect to such years chapter 4 of the Internal Revenue Code of 1939 is hereby repealed. (3) Subtitle C Subtitle C of this title shall apply only with respect to remuneration paid after December 31, 1954, except that chapter 22 of such subtitle shall apply only with respect to remuneration paid after December 31, 1954, which is for serv- ices performed after such date. Chapter 9 of the Internal Revenue Code of 1939 is hereby re- pealed with respect to remuneration paid after December 31, 1954, except that subchapter B of