26 U.S.C. 7811: Taxpayer Assistance Orders

2004

• Pub. L. 108–357 added subsec. (g). (American Jobs Creation Act of 2004) Law text · (g)

2000

• Pub. L. 106–554, §1(a)(7) [title III, §319(28)], substituted "Taxpayer Assistance Order" for "taxpayer assistance order". (Consolidated Appropriations Act, 2001) Law text · (a)
• Pub. L. 106–554, §1(a)(7) [title III, §319(29)], substituted "National Taxpayer Advocate's" for "Ombudsman's". (Consolidated Appropriations Act, 2001) Law text · (d)

1998

• Pub. L. 105–206, §1102(c), reenacted heading without change and amended text generally. Prior to amendment, text read as follows: "Upon application filed by a taxpayer with the Office of the Taxpayer Advocate (in such form, manner, and at such time as the Secretary shall by regulations… (Internal Revenue Service Restructuring and Reform Act of 1998) Law text · (a)
• Pub. L. 105–206, §1102(d)(1)(C), substituted "National Taxpayer Advocate" for "Taxpayer Advocate". (Internal Revenue Service Restructuring and Reform Act of 1998) Law text · (b)
• Pub. L. 105–206, §1102(d)(1)(D), substituted "National Taxpayer Advocate" for "Taxpayer Advocate" wherever appearing. (Internal Revenue Service Restructuring and Reform Act of 1998) Law text · (c)
• Pub. L. 105–206, §1102(d)(2), which directed amendment of par. (1) by substituting "National Taxpayer Advocate's" for "Taxpayer Advocate's", could not be executed because the words "Taxpayer Advocate's" did not appear. (Internal Revenue Service Restructuring and Reform Act of 1998) Law text · (d)
• Pub. L. 105–206, §1102(d)(1)(E), substituted "National Taxpayer Advocate" for "Taxpayer Advocate". (Internal Revenue Service Restructuring and Reform Act of 1998) Law text · (d)
• Pub. L. 105–206, §1102(d)(1)(F), (3), substituted "National Taxpayer Advocate" for "Taxpayer Advocate" in heading and text. (Internal Revenue Service Restructuring and Reform Act of 1998) Law text · (e)
• Pub. L. 105–206, §1102(d)(1)(G), (3), substituted "National Taxpayer Advocate" for "Taxpayer Advocate" in heading and in two places in text. (Internal Revenue Service Restructuring and Reform Act of 1998) Law text · (f)

1996

• Pub. L. 104–168, §101(b)(1), substituted "the Office of the Taxpayer Advocate" for "the Office of the Ombudsman" and substituted "Taxpayer Advocate" for "Ombudsman" in two places. (Taxpayer Bill of Rights 2) Law text · (a)
• Pub. L. 104–168, §102(a)(1), inserted "within a specified time period" after "the Secretary". (Taxpayer Bill of Rights 2) Law text · (b)
• Pub. L. 104–168, §102(a)(2), inserted "take any action as permitted by law," after "cease any action,". (Taxpayer Bill of Rights 2) Law text · (b)
• Pub. L. 104–168, §101(b)(1)(B), substituted "Taxpayer Advocate" for "Ombudsman". (Taxpayer Bill of Rights 2) Law text · (b)
• Pub. L. 104–168, §102(b), reenacted heading without change and amended text generally. Prior to amendment, text read as follows: "Any Taxpayer Assistance Order issued by the Ombudsman under this section may be modified or rescinded only by the Ombudsman, a district director, a service … (Taxpayer Bill of Rights 2) Law text · (c)
• Pub. L. 104–168, §101(b)(1)(B), substituted "Taxpayer Advocate" for "Ombudsman" wherever appearing. (Taxpayer Bill of Rights 2) Law text · (d), (e), (f)