Tax Brake with Robert G. Nath, Esq.

However, two glaring holes still existed. First, the NTA, after identifying your red tape issue, could only then send it along to the appropriate IRS office for action. For example, if you were due a refund and had trouble getting the IRS Service Center to process it, the NTA could say, “Yes, you are entitled to your refund. I'll write the Service Center to get it going.” But guess what? The Service Center would sit on the request, even if it was higher in priority.

Now, the NTA has the direct authority to make the actual changes necessary. So you don't have to rely on the same employees who caused the problem in the first place.

Second, the NTA has the authority to take action in cases of “hardship.” That term means financial hardship, or hardship on the taxpayer in the way the revenue laws are being administered. So NTA can issue a Taxpayer Assistance Order, in effect an administrative injunction (e.g., “Don't issue that levy.” “Stop the sale of property.) But once a part of the IRS had acted, the NTA was unsure that it could undo that action, as contrasted with acting in the first place. So it sometimes ruled that it could not reconsider specific action another office of the IRS had taken. Now it can.

So taxpayers with hardship situations should not hesitate to ask the NTA for help. The request must always be made in good faith, but even where NTA can't provide relief, often you can get helpful suggestions as to where to go for relief.

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