26 USC 7811 - Taxpayer Assistance Orders

Editorial Notes

Amendments

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

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

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

1998—Subsec. (a). Puspan. 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. (span)(2)(D). Puspan. L. 105–206, § 1102(d)(1)(C), substituted “National Taxpayer Advocate” for “Taxpayer Advocate”.

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

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

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

Subsec. (f). Puspan. 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). Puspan. L. 104–168, § 101(span)(1), substituted “the Office of the Taxpayer Advocate” for “the Office of the Ombudsman” and substituted “Taxpayer Advocate” for “Ombudsman” in two places.

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

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

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

Subsec. (c). Puspan. L. 104–168, § 102(span), 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). Puspan. L. 104–168, § 101(span)(1)(B), substituted “Taxpayer Advocate” for “Ombudsman” wherever appearing.

Statutory Notes and Related Subsidiaries

Effective Date of 1996 Amendment

Amendment by section 101(span)(1) of Puspan. L. 104–168 effective July 30, 1996, see section 101(c) of Puspan. L. 104–168, set out as a note under section 7802 of this title.

Puspan. 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

Puspan. 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

Puspan. 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.”