Taxpayer Advocate Service and Hardship Relief

Categories: IRS CE, IRS Resolution
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About Course

This two-hour continuing education course provides tax professionals with a technical, practice-ready framework for engaging the Taxpayer Advocate Service on behalf of a client experiencing hardship or a procedural problem with the IRS. This topic does not overlap with any existing course in the current catalog, and the course specifically distinguishes TAS relief from the Currently Not Collectible hardship mechanism covered elsewhere in this catalog, rather than simply restating CNC eligibility under a new name.

Related Courses

What Will You Learn?

  • Apply IRC Section 7803(c) to identify the Taxpayer Advocate Service's statutory authority and structural independence within the IRS
  • Distinguish case advocacy from systemic advocacy and identify the role of Local Taxpayer Advocates
  • Apply the Form 911 process and the general criteria TAS applies when determining whether to accept a case
  • Apply the four-factor significant hardship test under IRC Section 7811
  • Identify what a Taxpayer Assistance Order may direct the IRS to do and the rules governing its modification or rescission
  • Apply the favorable-construction rule applicable when the IRS has not followed its own published guidance
  • Distinguish Taxpayer Advocate Service relief from Currently Not Collectible status and identify when each avenue is appropriate
  • Apply practical strategy for engaging the Taxpayer Advocate Service effectively, including the Systemic Advocacy Management System

Course Content

Module 1 – The Taxpayer Advocate Service — Statutory Authority and Structure
<p>The Taxpayer Advocate Service — Statutory Authority and Structure</p>

  • The Taxpayer Advocate Service — Statutory Authority and Structure

Module 2 – Requesting Assistance — Form 911 and TAS Case Acceptance Criteria
<p>Requesting Assistance — Form 911 and TAS Case Acceptance Criteria</p>

Module 3 – Taxpayer Assistance Orders Under Section 7811 — Significant Hardship
<p>Taxpayer Assistance Orders Under Section 7811 — Significant Hardship</p>

Module 4 – TAS and Other Relief Mechanisms — Practical Strategy
<p>TAS and Other Relief Mechanisms — Practical Strategy</p>

Final Assessment – Taxpayer Advocate Service and Hardship Relief
This final assessment consists of 10 multiple-choice questions covering all four modules of this course. A passing score of 70% or better is required.

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