Fletcher H. Hyler - Page 16

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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.           
               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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Last modified: May 25, 2011