See Special Enrollment Exam Quiz
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SEE PART 3: REPRESENTATION, PRACTICES, AND PROCEDURES
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Which statement is correct regarding a Taxpayer Assistance Order under IRC § 7811?
A
The Taxpayer Advocate may issue a TAO only after the IRS has issued a final notice of intent to levy, and the order cannot affect an installment agreement that is already in effect.
B
A TAO may be issued only by the National Taxpayer Advocate and only for taxpayers whose adjusted gross income is at or below 250% of the federal poverty guidelines.
C
A TAO may direct the IRS to release levied property or to stop a collection action, and the limitations period is suspended from the application until the decision on it.
D
A TAO is an informal request that has no binding legal effect, but it may be considered by Appeals in a later Collection Due Process hearing.
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