A taxpayer sought TAS assistance in getting an amended return considered. The IRS initially denied the claim, stating it was not timely. The taxpayer appealed the claim denial, and the Appeals Officer confirmed the claim was timely and eligible for consideration. However, the IRS still did not process the claim. TAS issued a formal request for claim consideration, but the IRS failed to take the requested action. TAS then issued a Taxpayer Assistance Order (TAO) requiring the IRS to consider the claim. After receiving the TAO, the IRS processed the amended return and issued a refund to the taxpayer. TAS’s actions protected this taxpayer’s rights to finality and to pay no more than the correct amount of tax.  

A TAO is one of the ways that TAS protects these and other taxpayer rights. A TAO is a powerful statutory tool to resolve taxpayer problems. If TAS determines that a taxpayer faces significant hardship and the facts and the law support relief, it may issue a TAO when the IRS refuses or otherwise fails to provide the relief that TAS requests to resolve a case. TAS can issue a TAO to order the IRS to take an action, cease a certain action, or refrain from taking a certain action. TAS, however, cannot use a TAO to make a substantive determination of any tax liability. TAS may also use a TAO to order the IRS to expedite consideration of a taxpayer’s case, reconsider its determination in a case, or elevate review of the case.  

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Source: taxpayeradvocate.irs.gov