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									Part IV. Items of General Interest
Withdrawal of Notice of                      FOR      FURTHER        INFORMATION              relating to TAOs under section 7811. Tem-
Proposed Rulemaking                          CONTACT:       Concerning      the   pro-        porary regulations (T.D. 8246, 1989–1
and Notice of Proposed                       posed regulations, Janice R. Feldman,            C.B. 320) were published on March 22,
                                             (202)     622–8488;            concerning        1989, in the Federal Register (54 FR
Rulemaking                                   submissions        of          comments,         11699). Final regulations (T.D. 8403,
                                                1992–1 C.B. 436) were published on
Taxpayer Assistance Orders                   (202) 622–7180 (not toll-free numbers).          March 23, 1992, in the Federal Register
                                                                                              (57 FR 9975). After the final regulations
REG–152166–05                                SUPPLEMENTARY INFORMATION:                       were published, sections 101 and 102 of
                                                                                              TBOR 2, Public Law 104–168, 110 Stat.
AGENCY: Internal Revenue Service             Background
                                                                                              1452 (1996), amended section 7811 by
(IRS), Treasury.                                                                              changing the name of the Ombudsman
                                                 Section 7811 of the Internal Revenue
                                             Code (Code) authorizes the NTA to issue          to the Taxpayer Advocate, providing that
ACTION: Withdrawal of notice of pro-                                                          TAOs may order the IRS to take certain
posed rulemaking and notice of proposed      a TAO when a taxpayer is suffering or is
                                             about to suffer a significant hardship as a      affirmative actions, and restricting who
rulemaking.                                                                                   may modify or rescind a TAO. Section
                                             result of the manner in which the internal
                                             revenue laws are being administered by the       1102 of RRA 98, Public Law 105–206,
SUMMARY: This document withdraws
                                             IRS and the law and the facts support re-        112 Stat. 685 (1998), further amended
the notice of proposed rulemaking pub-
                                             lief. A TAO may be issued to direct that         section 7811, by providing examples of
lished on April 19, 1996, in the Federal
                                             the operating division or function take a        significant hardship and replacing “Tax-
Register and contains proposed regula-
                                             specific action, cease a specific action, or     payer Advocate” with “National Taxpayer
tions relating to the issuance of Taxpayer
                                             refrain from taking a specific action or to      Advocate.” Section 881(c) of AJCA, Pub-
Assistance Orders (TAOs). The IRS is
                                             order the IRS to review at a higher level,       lic Law 108–357, 118 Stat. 1418 (2004)
issuing these proposed regulations to pro-
                                             expedite consideration of, or reconsider a       clarified that a TAO applies to person-
vide guidance relating to the issuance of
                                             taxpayer’s case. The IRS will comply with        nel performing services under a qualified
a TAO. These proposed regulations are
                                             a TAO unless it is appealed and then modi-       tax collection contract to the same ex-
necessary because the existing regulations
                                             fied or rescinded by the Commissioner, the       tent as it applies to IRS personnel. Thus,
do not reflect changes to the law made by
                                             Deputy Commissioner, or the NTA. Ap-             this document contains a new notice of
the Taxpayer Bill of Rights II (TBOR 2),
                                             peal procedures are provided in the Inter-       proposed rulemaking implementing the
the Internal Revenue Service Restructur-
                                             nal Revenue Manual (IRM).                        amendments under section 7811 pursuant
ing and Reform Act of 1998 (RRA 98),
                                                 Proposed regulations were published          to the enactment of TBOR 2, RRA 98,
the Community Renewal Tax Relief Act
                                             on April 19, 1996, in the Federal Regis-         the Community Renewal Tax Relief Act
of 2000, and the American Jobs Creation
                                             ter (GL–1-96, 1996–1 C.B. 769 [61 FR             of 2000, and AJCA and also to provide
Act of 2004 (AJCA). The action taken in
                                             17265]). The proposed regulations limited        guidance on issues that have arisen in the
these proposed regulations will affect IRS
                                             the authority to modify or rescind TAOs to       administration of section 7811. Section
employees in cases where a TAO is being
                                             the Ombudsman, the Commissioner, and             301.7811–1(e) of the existing regulations,
considered or issued.
                                             the Deputy Commissioner, and, with the           which concerns the suspension of statutes
DATES: Written or electronic comments        written authorization of one of these of-        of limitations, is not being revised as part
and requests for a public hearing must be    ficials, a district director, a service center   of this proposed rulemaking as changes to
received by October 26, 2009.                director, a compliance center director, a        that section may involve changes to IRS
                                             regional director of appeals (director), or      computer processing systems and will be
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