TAP 04-010

Taxpayer Rights Under RRA98

Statement of Issue:

The delegation order and Internal Revenue Manual (IRM) provision for releasing systemic levies may be a source of confusion to the Taxpayer Advocate Service (TAS) and other IRS employees if understood to restrict issuance of a Taxpayer Assistance Order (TAO) to order release of non-systemic levies.

Proposal:

Add a note to IRM Section 13.1.2.3.19(1) reminding TAS employees that, while they cannot release a non-systemic levy, they could, under appropriate circumstances, issue a TAO to enforce all of the rights secured to taxpayers by the 1998 Reform Act to avoid significant hardship to the taxpayer.

Response Notes:

Nina Olson, National Taxpayer Advocate, has agreed to amend the IRM in accordance with TAP's proposal. The language for the change to the IRM has been written and is under final review by Olson.