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Taxpayer Advocate is not restricted to issuance of TAOs in
carrying out its functions of aiding taxpayers; section 7811(e)
provides that none of the provisions of section 7811 prevents the
National Taxpayer Advocate from taking any action in the absence
of a taxpayer application.
In this case, the Office of the Taxpayer Advocate actively
assisted petitioner during the time that he had an administrative
claim for damages pending. These activities included moving the
locus of the dispute from San Francisco to Seattle and requesting
that the IRS cease collection actions until petitioner’s claim
had been considered.
Section 7811(b)(2)(A) explicitly provides that a TAO may
require cessation of any action with respect to the taxpayer
"under chapter 64 (relating to collection)”. The issuance of a
notice of deficiency, however, is provided for in chapter 63,
relating to assessments. Further, with exceptions not applicable
here, a TAO may direct cessation of action under a provision
other than chapter 64 only if that provision is "specifically
described by the National Taxpayer Advocate in such order." Sec.
7811(b)(2)(D).
There is no credible support for petitioner’s claim that a
TAO barred the issuance, in July and August 1999, of the
deficiency notices for his 1995 and 1997 income taxes. No copy
of any TAO is in the record. Pace testified that the Office of
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