When a taxpayer is suffering (or is about to suffer) a significant hardship as a result of the manner in which the tax laws are administered, the IRS may issue a taxpayer assistance order (TAO). (This occurs, for example, when a taxpayer needs the refund to relieve a severe hardship, when there are delays in reissuing a refund check the IRS sent to a wrong address or if the service takes an enforcement action but the taxpayer had no notice of a tax deficiency and is not afforded an opportunity to obtain an administrative review of its validity.) TAOs cover a specific time period during which they must be followed. If the IRS issues a TAO, the taxpayer advocate will review the circumstances of the taxpayers case, during which time the IRS will suspend any enforcement action.
To apply for a TAO, taxpayers should file Form 911, Application for Taxpayer Assistance Order to Relieve Hardship, copies of which are available in IRS offices or by calling 800-TAX-FORM (800-829-3676). Applications also can be made by letter or by phone at 800-TAX-1040 (800-829-1040).
PROBLEM-SOLVING DAYS
Another program the IRS offers is problem-solving days. Under this new program, each of the 33 IRS districts sets up days during nontraditional business hours (Saturdays, for example) when service personnel are available to try to resolve taxpayer problems.
REACHING THE PRP
If a taxpayers situation meets the proper criteria, he or she can call 800-829-1040 or get a direct number from the IRS Internet home page ( www.irs.ustreas.gov ). A taxpayer also can find a list of PRP offices and telephone numbers nationwide on the IRS Web page by selecting Taxpayer Advocate and PRP Directory.