Reason for 13.1.7.8(1) is 13.1.20.1(1) 13.1.7.8.1(1) is 13.1.20.1 Internal Revenue Code section 7811 authorizes the National Taxpayer Advocate to issue a Taxpayer Assistance Order (TAO) on cases meeting criteria 1 7, where he or she determines a taxpayer is suffering or is about to suffer a significant hardship as a result of the manner in which the internal revenue laws are being administered by the IRS. Pursuant to Delegation Order 232, the authority to issue a TAO is delegated by the National Taxpayer Advocate to Area Taxpayer Advocates, Local Taxpayer Advocates and the Director, Taxpayer Account Operations. These delegated officials have the authority to issue, modify or rescind a Taxpayer Assistance Order (TAO). 13.1.7.8.1(2) A TAO may be issued if the Taxpayer Advocate Service determines that: a. the taxpayer is suffering or about to suffer a significant hardship if relief is not granted; and b. the taxpayer is properly entitled to relief under the law. 13.1.20.2(3) The Internal Revenue Code under IRC 7811 authorizes the National Taxpayer Advocate (NTA) to issue a Taxpayer Assistance Order (TAO) when a taxpayer is suffering or is about to suffer a significant hardship as a result of the manner in which the internal revenue laws are being administered. The decision to issue a TAO is unrelated to the case criteria code assigned to the case. The IRC 7811 determination must be made prior to a TAO consideration. Pursuant to Delegation Order 13-1 (formerly DO-232) and IRM 1.11.4.2(2), Delegation of Authority Objectives, the authority to issue a TAO is delegated to Area Directors (ADs), Local Taxpayer Advocates (LTAs), the Executive Director, Case Advocacy (EDCA), and the Deputy National Taxpayer Advocate (DNTA). These officials have the delegated authority to issue, modify, or rescind a TAO. A TAO will be considered when all of the following factors are present: a. the taxpayer is suffering or about to suffer a significant hardship if relief is not granted; and b. the significant hardship results from the manner in which the IRS is administering the law, and c. TAS does not have the authority to take the actions needed to grant relief to the taxpayer or to resolve a case issue, and d. the Operating Division or Function (OD/Function) does not agree with TAS on the proper resolution of specific case issues, or the IRS fails to perform the actions recommended by TAS. A significant hardship includes: a. an immediate threat of adverse action; b. a delay of more than 30 days in resolving taxpayer account problems; c. the incurring by the taxpayer of significant costs (including fees for professional representation) if relief is not granted; d. irreparable injury to, or a long-term adverse impact on, the taxpayer if relief is not granted.; e. a serious privation caused or about to be caused to the taxpayer as a result of the particular manner in which the revenue laws are being administered by the IRS. (Treas. Reg. 301.7811-1(a)(4)(ii)) (Note that the regulations state that serious privation is more than mere economic or personal inconvenience.) In cases where any IRS employee is not following applicable published administrative guidance (including 2,7 10 Updated number of Del Order along with obsolete titles for Area Directors and Taxpayer Account Operations 2,7 Added more detail to ensure that TAOs can be issued when ODs fail to act upon (or disagrees with) TAS recommended actions. 3,7 Incorporates guidance from CS II Memo and further describes IRC 7811 and Treasury Regulations defining significant hardship that did not previously appear in the TAS IRM. Page 1 of 11
the IRM), TAS must analyze the factors taken into account in determining whether to issue a TAO in the manner most favorable to the taxpayer. See IRC 7811(a)(3). 13.1.7.8.1(3) is 13.1.20.2(4) 13.1.7.8.1(4) is 13.1.20.2(5) 13.1.7.8.2(1) is When you encounter a situation when you and the Operating Division cannot agree on the action to be taken to resolve a case, immediately elevate the case to your manager. Ensure the TAMIS history and the related case file are well documented for review. Prepare a briefing document that includes the following: The subject of the dispute; A chronological time line of actions taken by Operations and TAS; The name, position and the phone number of the Operating Division employee who disagrees or refuses to take the requested action; The Operating Division basis for denying the requested action (e.g., under what provision of the IRC, IRM, procedural memoranda, etc.); A specific explanation of the action TAS is requesting and the rationale behind the request. A TAO may be issued on a case that cannot be resolved after a reasonable process of consultation with the Operating Division. Note: It is not necessary to issue an OAR (Form 12412) before issuing a Taxpayer Assistance Order (TAO), Form 9102. The only requirement before issuing a TAO, is that a conversation take place between TAS and the responsible person(s) in the Operating Division or Functional Unit with respect to the requested action. If no agreement can be reached, the next action should be the issuance of a TAO. See IRM 13.1.7.7.4, Operating Division Disagrees, Action Not Taken. IRC section 7811 authorizes a TAO to be issued for either of two purposes: When the Case Advocate (CA) encounters a situation where an agreement with the OD/Function cannot be reached on the action needed to resolve a case, the CA must immediately elevate the case to the manager. The CA must ensure the TAMIS history and the related case file are well documented for review. The CA will prepare a briefing document that includes the following: a. The subject of the dispute; b. A chronological time line of actions taken by the IRS and TAS; c. The name, position and the phone number of the OD/Function employee who disagrees or refuses to take the requested action; d. The OD/Function basis for denying the requested action (e.g., under what provision of the IRC, IRM, procedural memoranda, etc.); e. A specific explanation of the action TAS is requesting and the rationale behind the request. Consider issuing a TAO on a case that cannot be resolved after a reasonable process of consultation with the OD/Function. Congress granted the NTA the authority to issue a TAO to ensure that TAS can effectively resolve problems and protect taxpayer rights when the taxpayer has a significant hardship, even when the IRS disagrees or has other internal priorities. Thus, the TAO is a statutory tool that should be used at the right time in a well-developed case. Note: Although it is not necessary to issue a Form 12412, Operation Assistance Request (OAR), before issuing a Form 9102, Taxpayer Assistance Order (TAO), in most cases the CA will issue an OAR prior to a TAO, if time permits. The only requirement before issuing a TAO is that a conversation takes place between TAS and the Responsible Official in the OD/Function with respect to the requested action. If no agreement can be reached, consider the issuance of a TAO. See IRM 13.1.19.6, OARS Operating Division or Functional Unit Disagrees - Action Not Taken, for additional information. A TAO may be issued for either of two purposes: a. To direct the OD/Function take a specific action, cease a 1,2, 7 Changed 2 nd person to 3 rd person; strengthened language to make it clear when the TAO process should begin. Page 2 of 11
Reason for 13.1.20.3(1) a. To direct that the primarily responsible IRS organizational unit take a specific action in the case Direct TAO ; or b. To direct that the unit review, expedite consideration of or reconsider a taxpayer s case Review TAO. 13.1.7.8.2.1 is 13.1.20.3 (1) A Direct TAO may be issued to direct the Operating Division to take an action that is specifically authorized by IRC section 7811(b). Example: If documentation is secured to confirm hardship, a Direct TAO may be issued to order the release of a taxpayer s property from a levy. (2) A Direct TAO may only require actions that are correct under the law and may not be issued to determine the merits of a taxpayer s liability, or to overturn or circumvent any established process for administrative or judicial review of a taxpayer s case. Example: A Direct TAO may not be issued to order a different result where a decision has been made with respect to innocent spouse relief, however, a Direct TAO may be issued to protect the same taxpayer against enforced collection activity. 13.1.7.8.2.2 (04-01-2003) Review TAO (1) The Commissioner issued Delegation Order 239 in 1992 to permit the Taxpayer Ombudsman to direct the expedited consideration and reconsideration of taxpayer claims. This delegation order was amended in 1996 and its authority was incorporated into the Taxpayer Bill of Rights II (TBOR II), P.L. 104-168 (July 30, 1996). (2) As a result of TBOR II, a TAO also may be issued to require a Business Operating Division with the primary responsibility for a taxpayer case to: a. Expedite consideration of the case; b. Reconsider it s determination in the case; and/or c. Review the case at a higher level in the organization. (3) A Review TAO may be issued to any IRS specific action, or refrain from taking a specific action; or b. To direct the IRS to review at a higher level, expedite consideration of, or reconsider a taxpayer s case. (1) A TAO may be issued for either of two purposes: a. To direct the OD/Function take a specific action, cease a specific action, or refrain from taking a specific action; or b. To direct the IRS to review at a higher level, expedite consideration of, or reconsider a taxpayer s case. (2) A TAO may be issued to any IRS OD/Function. While a TAO may be issued to Criminal Investigation (CI), a TAO may generally not be issued with respect to the investigation of any criminal tax violation. Thus, TAS will issue a TAO with respect to the investigation of any criminal tax violation only in rare instances. If the CA believes TAS should issue such a TAO, he or she should discuss the case with his or her LTA. If the LTA determines a TAO to CI is in order, the TAO will be elevated through the AD, to the attention of the NTA. (3) TAS no longer uses the terms direct TAO and review TAO. These terms should not be used on Forms 9102. 2,7, 8 Page 3 of 11
operational unit (including the IRS Office of Appeals and the IRS Office of Chief Counsel, but excluding the Criminal Investigation Division) and may cover any aspect of the case (including a determination of the merits of a taxpayer s liability). (4) A Review TAO should be issued when a case has not been properly resolved and the LTA firmly believes the case should be resolved through existing established processes; it should not be used as a casual substitute for established administrative review processes. Example: If a taxpayer disagrees with an assessment determination made by Examination, TAS should assist the taxpayer to obtain a review of the assessment through the audit reconsideration process. It would not be appropriate for TAS to immediately issue a TAO to request the case be considered at the next higher level within the organization without first requesting reconsideration of the audit. (5) In addition to asking for reconsideration of an issue, a Review TAO may also direct that IRS enforcement action cease until the review is completed. The responsible Business Operating Division will be expected to follow this direction unless there are compelling circumstances that require immediate action (e.g., imminent expiration of the assessment statute may require the issuance of a statutory notice of deficiency, situations where collection is in jeopardy may require the immediate issuance of a Notice of Levy). 13.1.20.3.1 (1) A TAO is issued to direct the IRS to take an action within a specified period of time. For example: a. To release a levy; or b. To cease any action, take any action as permitted by law, or refrain from taking any action, with respect to the taxpayer under the following IRC chapters: chapter 64 (relating to collection), sub-chapter B of chapter 70 (relating to bankruptcy and receiverships), or chapter 78 (relating to discovery of liability and enforcement of 2,7, 8 Replaces the language in 13.1.7.8.2.1 to better clarify the NTA s direction and the intent of IRC 7811. Page 4 of 11
title), or Example: If documentation is secured to support a claim of economic hardship (within the meaning of IRC 6343), a TAO may be issued to order the release of a levy. (2) A TAO only requires actions that are otherwise permitted by law, regulations, or other guidance. They may not be issued to determine the merits of a taxpayer s liability or to overturn or circumvent an established process for administrative or judicial review of a taxpayer s case. (3) A TAO may be issued to require the IRS to: a. Expedite consideration of the case; b. Reconsider its determination in the case; or c. Review the case at a higher level in the organization. Example: A TAO cannot be issued to order a different result where a decision has been made with respect to innocent spouse relief. However, a TAO may be issued to have the denial of Innocent Spouse Relief reviewed at a higher level and may be accompanied by the CA s analysis of and recommendation for resolving the case. (4) A TAO may be issued to elevate a case to a higher level when the LTA believes the case has merit and should be resolved by the existing levels of management review within the operating division or function. A TAO should not be used in place of established administrative review such as audit reconsideration. Example: If a taxpayer disagrees with an assessment made by Examination, TAS may assist the taxpayer with obtaining a review of the assessment through the audit reconsideration process. It is not generally appropriate for TAS to immediately issue a TAO to request the case be considered at the next higher level within the organization without first requesting audit reconsideration. TAS can request an expedited review. If the IRS refuses to provide an expedited review in a case when time is of the essence, the LTA should consider issuing a TAO. (5) In addition to asking for reconsideration of an issue, a TAO may also direct that enforcement activity such as levy or seizure be postponed until the review is completed. The responsible OD/Function is required to follow this direction or appeal the TAO. However, TAS will consider modifying the TAO if there are compelling circumstances that require immediate action by the IRS (e.g., situations where collection is in jeopardy may require Page 5 of 11
Reason for 13.1.7.8.3(1) The Taxpayer Assistance Order Check List (Exhibit 13.1.7 11) should be used to ensure the necessary steps have been taken prior to issuing a TAO. 13.1.7.8.3(2) is 13.1.20.4(2) and (3) 13.1.20.4(4) 13.1.7.8.3(3) is 13.1.2.4(5) 13.1.7.8.3(3) and (4) is 13.1.20.4(5) If the issuance of a TAO is warranted and the Area Advocate agrees this should be the next action, the LTA or delegated official per Delegation Order 232 will complete Form 9102 (Exhibit 13.1.7-10). The Form 9102 should indicate Direct or Review TAO on line 8 and clearly state the action to be completed and a date by which the action can reasonably be taken. The Form 9102 and instructions should be sent directly to the person responsible to make a decision regarding the requested action, i.e.; Department Manager, Territory Manager, etc. (3) Once issued, the LTA or delegated official should contact Taxpayer Account Operations at (202) 622-4300 and also fax the Form 9102 to (202) 622-6113, Attn: TAO/Form 9102. Reminder: Update the TAO/Relief code as appropriate throughout the TAO process. IRM 13.4, Taxpayer Advocate Management Information System (TAMIS) contains information about the TAO/Relief Codes and their definitions. (4) Once issued, the LTA or delegated official should contact Taxpayer Account Operations at (202) 622-4300 and also fax the Form 9102 to (202) 622-6113, Attn: TAO/Form 9102. Reminder: Update the TAO/Relief code as appropriate throughout the TAO process. the immediate issuance of a Notice of Levy). Use the Taxpayer Assistance Order Check List to ensure the necessary steps have been taken prior to issuing a TAO. See Exhibit 13.1.20-1. (2) Document the significant hardship determination. See IRM 13.1.18.7, Making a IRC 7811 Significant Hardship Determination, for more information. (3) When the issuance of a TAO is warranted, the LTA or delegated official per Delegation Order 13-1 (formerly DO-232) will complete Form 9102, Taxpayer Assistance Order. The Form 9102 should clearly state the action to be completed and a date by which the action is to be taken. Note: In deciding to issue a TAO, the LTA should consult with the appropriate personnel. Such personnel include the AD, NTA Attorney Advisors, NTA Counsel, Technical Advisors and the Technical Analysis and Guidance (TAG) Director. The CA prepares, and incorporates into the TAO as an attachment, a summary of the action requested, synthesizing the facts and the law in one document (the Summary Attachment). The Form 9102, the Summary Attachment, and instructions are sent directly to the OD/Function person responsible for making a decision regarding the requested action, e.g., Department Manager or Territory Manager. After issuance of the TAO to the OD/Function, the LTA or delegated official will contact the Director, TAG, by telephone to advise that a TAO was issued. The LTA or delegated official will then scan and send, by Secure E-mail, the Form 9102 and Summary Attachment to the Director, TAG. If a fax is necessary, fax the documents to the TAG office at (202) 622-7800, attention TAG Manager. Reminder: Update the TAO/Relief Code and TAO Relief Date as appropriate throughout the TAO process. IRM 13.4, Taxpayer Advocate Management Information System (TAMIS) contains information about the TAO/Relief Codes and their definitions. Reminder: Only TAMIS users with permission levels 4 and 5 may enter TAO Codes 07, 08, 09, and 10, in the TAO/Relief Code Field. 1,6 Changed passive to active voice, updated IRM reference. 1,2 2 Clarifies the role and responsbility of the CA in developing/preparing a case for issuance of a TAO. 1,10 Combined into one section, updated obsolete references to TAO ( TAG), and updated fax number. Page 6 of 11
IRM 13.4, Taxpayer Advocate Management Information System (TAMIS) contains information about the TAO/Relief Codes and their definitions. 13.1.20.4.1(1)- (5) 13.1.20.4.2(1)- (9) (1) Complete the Form 9102, Taxpayer Assistance Order. Remember to specify the date the action is to be completed and the date the form is signed. (2) Attach to the Form 9102 a Summary Attachment (a summary of key facts and legal or administrative authority that support the conclusion that the IRS should take the proposed actions). (3) When typing, use mixed case, rather than ALL CAPITAL LETTERS. (4) Do not label the summary or Form 9102 as either a direct TAO or a review TAO. (5) Write in complete sentences and be specific as to what facts and circumstances warrant the issuance of a TAO. (1) The purpose of the Summary Attachment to Form 9102 is to provide a synopsis of the relevant facts and authorities that will convince the affected OD/Function that the proposed action is appropriate. (2) Additional items to include with the Summary Attachment are: a. A list of exhibits so that reviewers and other recipients of the TAO can easily locate key documents. A cover page can identify each exhibit provided for review. b. Copies of key factual documents referenced in the Summary Attachment (e.g., bank statements or IRS Notices). c. Copies of key authorities referenced in the Summary Attachment (e.g., sections of the Code or IRM). (3) Make sure conclusions are supported by legal or administrative authority and the CA applies the law to the specific facts of the case. Example: Instead of saying: Release the levy because the taxpayers will be evicted, consider using: Release the levy on taxpayer s bank account because the taxpayers meet the economic hardship requirements under IRC 6343(a)(1)(D) and Treasury Reg. 301.6343-1(b)(4). Section 6343 and the regulations allow the release of a levy when a taxpayer is unable to meet his basic living expenses. The attached eviction notice and financial statement are evidence that the levy of taxpayers bank account has made them unable to meet their basic living expenses. (4) Avoid including irrelevant background information in the body 2,7, 8 2,7, 8 Provides additional guidance to help TAS employees in the preparation of a TAO. Provides additional guidance to help TAS employees in the preparation of a TAO. Page 7 of 11
of the summary. (5) Do not write emotionally. (6) When including short quotations of three lines or less, use quotation marks to set the quotation off from the text so that the reader can determine where the quote begins and ends. For longer quotes, indent the quoted text. (7) Organize the Summary Attachment by using headings (e.g., Background, Conclusion, and Analysis sections) and subheadings. This is especially important if the Summary Attachment is more than one page. (8) Although styles may vary and certain issues may require different approaches, one organizational approach for Summary Attachments is described as follows: a. The Background section of the Summary Attachment may include a time line limited to relevant facts supporting the conclusion that the proposed action should be taken. b. The Conclusion section of the Summary Attachment may include a brief statement that the proposed action should be taken and list the reasons for that conclusion. This section may be easier to compose after the Analysis or Discussion sections of the Summary Attachment are completed. c. The Analysis or Discussion section of the Summary Attachment provides all of the analysis and detail that leads the reader step-by-step to the conclusion. (9) Each point raised in the Analysis or Discussion section of the Summary Attachment could be organized as follows: a. Begin with a conclusion. b. State the relevant rule, and include citations to authorities (e.g., the Code, regulations, cases, IRM, etc.). c. Apply the relevant facts to the rule, referencing documents or other sources that form the basis of any factual conclusions. d. Restate the conclusion reached by applying the facts to the rule. 13.1.20.5(1) 131.7.8.4(1) is Upon receipt of the TAO, the responsible official can either take the action requested on the Form 9102 or appeal the request. Care should be taken at all levels of the TAO appeal process to adhere to the timeframes for action as set forth below in this section. However, in some circumstances, the need to take action will be so time-sensitive that the NTA may set shorter timeframes in a particular case. Upon receipt of the TAO, the Responsible Official in the OD/Function can either take the action requested on the Form 9102 or appeal the request. 7,8 1,2 Clarified just who can take the action Page 8 of 11
Reason for 13.1.7.8.4(2) is 13.1.20. 13.1.7.8.4(4) is 13.1.20.5(5) 13.1.7.8.4(5) is 13.1.20.5(6) If the responsible official agrees to the terms of the TAO, the Operating Division will take the action requested. Once the action has been taken, the Form 9102 will be signed by the responsible official and returned to the LTA to monitor the action for case closing. Upon receipt of the request for reconsideration, the LTA can modify, rescind or forward the appeal to the ATA for review. If necessary, the LTA should have an additional conversation with the responsible official to discuss the request for reconsideration before making a decision to continue the TAO appeal process. If the LTA decides to forward the appeal to the ATA for review, the case folder should be assembled in accordance with Exhibit 13.1.7 12, TAO Case File Assembly including the written request for reconsideration and the TAO Check List. Note: The LTA is responsible for making a complete copy of the case file for his/her records. Within one workday of receiving the appeal, the ATA will review the appeal and make a decision to sustain, modify, or rescind the TAO. If the Responsible Official agrees to the terms of the TAO, the OD/Function will take the action requested by the date stated on the TAO. Once the action has been taken, the Form 9102 will be signed by the Responsible Official and returned to the LTA to monitor the action for case closing. Note: Upon notification that the OD/Function agrees to take the action outlined on the TAO, the LTA or designee must notify the TAG analyst via Secure e-mail of the decision. Note: If the IRS does not provide any response by the date stated on the TAO, the LTA will contact the Responsible Official to explain the procedures, determine the intent and provide a revised response date. If the IRS still does not respond, the LTA will raise the issue to the Area Director who will contact the manager of the Responsible Official. Upon receipt of the request for reconsideration, the LTA can modify or rescind the TAO or sustain the appeal. When appropriate, the LTA will have an additional conversation with the Responsible Official to discuss the request for reconsideration before making a decision to continue the TAO appeal process. If the LTA sustains the appealed TAO, the LTA will forward the appeal to the Area Director for review. (In the case of the DC LTA, he will forward the appeal to the EDCA.) The case folder should be assembled in accordance with Exhibit 13.1.20-2, TAO Case File Assembly including the written request for reconsideration and the TAO Check List. See Exhibit 13.1.20-2. Note: The LTA is responsible for making a complete copy of the case file for his or her records. Within one workday of receiving the appeal from the LTA, the Area Director will review the appeal and make a decision to sustain, modify, or rescind the TAO. Note: For TAOs issued by the DC LTA, replace references to Area Director (AD) with the EDCA. If the Area Director decides to rescind the TAO, the case folder is returned to the LTA along with a written discussion of the rationale for rescission. If the Area Director decides to modify the TAO, the Area Office will forward the modified Form 9102 back to the Responsible Official in the OD/Function who prepared the initial written request for reconsideration. 2,7 Re-worded to provide additional detail for greater clarity. 1,2, 6 Re-worded to create divide into a bulleted list; updated IRM reference. 2,10 Added clarification to cover the changes in Area Director titles and incorporate organizational changes impacting job titles and HQ structure. Page 9 of 11
If the Area Director agrees with the LTA, a memorandum supporting the decision to sustain the TAO will be prepared and placed in the case folder. The Area Director will forward a copy of the Form 9102, the Summary Attachment and the memorandum sustaining the appeal to the next level of OD/Function management (e.g., Territory Manager) for review. At the same time, the original Form 9102, Summary Attachment and assembled case file are forwarded to the Director, TAG by overnight delivery. Note: If there is not another level of management in the OD/Function, the Area Director will send the information only to the Director, TAG. 13.1.7.8.4(6) and (7) are 13.1.20.5(6) 13.1.7.8.4(8) is 13.1.20.5(8) and (9) (6) If the ATA decides to rescind the TAO, the case folder is returned to the LTA. (7) If the ATA decides to modify the TAO, the Area Office should forward the modified Form 9102 back to the responsible official in the Operating Division or Functional Unit who prepared the initial written request for reconsideration. If the ATA agrees with the LTA, a memorandum supporting the decision to sustain will be prepared and placed in the case folder. The Form 9102 and the assembled case folder should be forwarded to the NTA, Taxpayer Account Operations, by overnight delivery. 13.1.7.8.4(9) Within two workdays of receiving the appeal, the NTA will make a decision to sustain, modify, or rescind the TAO. The NTA will fax the decision to the responsible official on the decision date. a. If the NTA rescinds the TAO, no relief will be granted and the decision will be faxed to the ATA the same day the decision is made. The ATA will notify the initiating LTA for case closing. b. If the NTA sustains or modifies the TAO, the responsible official will make the decision whether to take the action or continue with the appeal within one workday. The responsible official will advise the NTA of their decision. The NTA will fax a copy of the decision to the ATA who will notify the initiating LTA. Within one workday of receipt of the appeal, the next level of management in the OD/Function must decide whether to comply with or continue the appeal of the TAO. If the manager sustains the appeal, he or she must prepare a written response and return the file to the Area Director. (8) Upon receipt of the appealed TAO from the manager of the OD/Function, the Area Director will immediately notify the Director TAG, and send the case file by overnight mail. (9) Upon receipt of an appealed TAO from the Area Director, the Director TAG will immediately notify the TAG Manager and the TAG Analyst of the TAO receipt for record keeping purposes and expeditiously forward the file to the NTA for review. Within two workdays of receiving the appeal from TAG, the NTA will make a decision to sustain, modify, or rescind the TAO. The NTA will fax the decision to the Responsible Official on the decision date. a. If the NTA rescinds the TAO, the decision will be faxed to the Area Director the same day the decision is made. The Area Director will notify the initiating LTA for case closing. b. If the NTA sustains or modifies the TAO, the Responsible Official will make the decision whether to take the action or continue with the appeal within one workday. The Responsible Official will advise the NTA of his or her decision. The NTA will fax a copy of the decision to the Area Director who will notify the initiating LTA. c. If the Responsible Official agrees to take the action requested on the TAO, the Responsible Official must immediately take the 10 Updated to cover the changes in Area Director titles and incorporate organizational changes to HQ structure. 2,10 Updated to cover the changes in Area Director titles and incorporate organizational changes to HQ structure. 10 Updated to reflect changes in HQ structure and Job Titles. Page 10 of 11
Reason for 13.1.7.8.4(10) is 13.1.20.5(11) 13.1.7.8.5(1) and (2) are 13.1.20.6(1) and (2) c. If the Responsible Official agrees to take the action requested on the TAO, refer to IRM 13.1.7.8.4(2). If the responsible official decides to continue with the appeal, the NTA will immediately forward the appeal to the Deputy Commissioner/Commissioner. Within two workdays of receiving the appeal, the Deputy Commissioner/Commissioner will sustain, modify, or rescind the TAO. a. If the Deputy Commissioner/Commissioner rescinds the TAO, no relief will be granted and the decision will be faxed to the NTA the same day the decision is made. The NTA will fax a copy of the decision to the ATA who will notify the initiating LTA for case closing. b. If the Deputy Commissioner/Commissioner sustains or modifies that TAO, his office will fax a copy of the decision to the NTA the same day that the decision is made. The NTA will contact the responsible official to advise of the decision. The responsible official must immediately take the action on the TAO. The NTA will fax a copy of the decision to the ATA who will notify the initiating LTA to monitor the action for case closing. (1) In cases of principal residence seizures (including the sale and expiration of the redemption period action) where the LTA determines relief is appropriate but the Operating Division or Functional Unit will not provide relief, the LTA will issue a TAO to the responsible official. If the responsible official disagrees with the action requested, an appeal of the TAO should be handled as described in the previous text. (2) Upon review of the actions taken by the Operating Division or Functional Unit, there may be situations where the LTA agrees that No-Relief should be provided. Because of the severity and sensitivity of personal residence seizures, procedures provide for a review of No-Relief determination by the ATA. action. If the Responsible Official decides to continue with the appeal, the NTA will immediately forward the appeal to the Deputy Commissioner/Commissioner. Within two workdays of receiving the appeal, the Deputy Commissioner/Commissioner will sustain, modify, or rescind the TAO. a. If the Deputy Commissioner/Commissioner rescinds the TAO, the written decision, including a written rationale for rescinding the TAO, will be faxed to the NTA the same day the decision is made. The NTA will fax a copy of the decision to the Area Director who will notify the initiating LTA for case closing. b. If the Deputy Commissioner/Commissioner sustains or modifies the TAO, a copy of the decision will be faxed to the NTA the same day that the decision is made. The NTA will contact the Responsible Official to advise of the decision. The Responsible Official must immediately take the action on the TAO. The NTA will fax a copy of the decision to the Area Director who will notify the initiating LTA to monitor the action for case closing. (1) In cases of principal residence seizures (including the sale and expiration of the redemption period action) where the LTA determines relief is appropriate but the OD/Function will not provide relief, the LTA will issue a TAO to the Responsible Official. If the Responsible Official disagrees with the action requested, an appeal of the TAO is handled as described in the previous text. (2) Upon review of the actions taken by the OD/Function, there are situations where the LTA agrees that No-Relief can be provided. Because of the severity and sensitivity of personal residence seizures, the Area Director will review the No-Relief determination. Page 11 of 11