Statements (16)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
IRS administrative procedure
|
| gptkbp:administeredBy |
gptkb:Taxpayer_Advocate_Service
|
| gptkbp:appliesTo |
taxpayers experiencing significant hardship
|
| gptkbp:approvedBy |
Internal Revenue Code Section 7811
|
| gptkbp:canRequest |
taxpayer
Taxpayer Advocate Service employee taxpayer representative |
| gptkbp:canRequireIRSAction |
true
|
| gptkbp:canSuspendIRSAction |
true
|
| gptkbp:effect |
IRS must comply unless order is modified or rescinded by the National Taxpayer Advocate or higher authority
|
| https://www.w3.org/2000/01/rdf-schema#label |
Taxpayer Assistance Orders
|
| gptkbp:issuedBy |
gptkb:National_Taxpayer_Advocate
|
| gptkbp:purpose |
to provide relief to taxpayers suffering significant hardship due to IRS actions
|
| gptkbp:reviewableBy |
gptkb:Commissioner_of_Internal_Revenue
|
| gptkbp:bfsParent |
gptkb:US_Internal_Revenue_Service
|
| gptkbp:bfsLayer |
7
|