§ 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 Secretary shall by regulations prescribe), the National Taxpayer Advocate may issue a Taxpayer Assistance Order if—
(2)
Determination of hardship
For purposes of paragraph (1), a significant hardship shall include—
(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 Order
The terms of a Taxpayer Assistance Order may require the Secretary within a specified time period—
(c)
Authority to modify or rescind
Any Taxpayer Assistance Order issued by the National Taxpayer Advocate under this section may be modified or rescinded—
(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—
(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.