Understanding Taxpayer Assistance Orders

The Taxpayer Advocate may issue a Taxpayer Assistance Order (TAO) when a taxpayer is deemed to be suffering or about to suffer a significant hardship as a result of the way the tax laws are being administered. Practitioners should be aware of what IRS considers significant hardship, and the power that securing a TAO provides when representing a taxpayer before the IRS. The TAO can overcome obstacles and require IRS to take or cease taking certain actions. We will cover recommended steps a practitioner should take on behalf of clients. We will also cover the effect of the TAO on the Statute of Limitations.

• When it is appropriate to request a Taxpayer Assistance Order on behalf of a client.
• How the IRS defines economic hardship and the importance of establishing it exists.
• The situations when IRS will refuse to issue a Taxpayer Assistance Order.