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Taxpayer Assistance Orders Lawyers
What are Taxpayer Assistance Orders?
The tax law provides for an office within the IRS known as the Office of the Taxpayer Advocate. This office, headed by the National Taxpayer Advocate, assists taxpayer in resolving problems with the IRS. The National Taxpayer Advocate has the authority to issue something called a "taxpayer assistance order" to alleviate hardships that the IRS imposes on a taxpayer.
When Is It Appropriate To Issue A Taxpayer Assistance Order?
The National Taxpayer Advocate may issue a taxpayer assistance order when a taxpayer is suffering or is about to suffer significant hardship as a result of the IRS's actions. Mere economic or personal inconvenience to the taxpayer usually does not constitute significant hardship. In determining whether a taxpayer has significant hardship, the Advocate looks at the following four factors:
1. Whether there is an immediate threat of adverse action from the IRS;
2. Whether there has been a delay of more than 30 days in resolving the taxpayer's problems;
3. Whether the taxpayer will have to pay significant costs if relief is not granted; and
4. Whether the taxpayer will suffer irreparable injury, or a long-term adverse impact, if relief is not granted.
What Does A Taxpayer Assistance Order Do?
A taxpayer assistance order may be issued to force the IRS to:
- Release the taxpayer's property from a tax lien;
- Cease collection actions on the taxpayer; or
- Reissue a lost refund check.
Can The National Taxpayer Advocate Issue A Taxpayer Assistance Order Against A Private Debt Collection Agency Contracted By The IRS?
Yes. The power that the taxpayer assistance order has against the IRS will equally apply to a private debt collection agency working under a contract with the IRS.
Will I Need a Tax Attorney when I Go through the Appeals Process?
The tax appeals process can be very complex. You may wish to consult a tax attorney to guide you through the appeals process and let you know what your rights and potential defenses are. In the case that your appeal makes it all the way to the U.S. District Court, you will almost certainly want an experienced tax lawyer, as various federal rules of procedure come into play and make the proceedings even more complex.
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