Hardship Appeal
In cases involving significant economic or social hardship, taxpayers have a right to request relief from the Problem Resolution Office of the IRS, or from the Taxpayer Advocate. Under RRA of 1998, the National Taxpayer Advocate is now more independent than ever before and has the authority to overturn enforcement decisions of IRS’ collection employees. This program has limitations, however, especially in what is considered “significant hardship.”
In cases involving significant economic or social hardship, taxpayers have a right to request relief from the Problem Resolution Office of the IRS, or from the Taxpayer Advocate. Under RRA of 1998, the National Taxpayer Advocate is now more independent than ever before and has the authority to overturn enforcement decisions of IRS’ collection employees. This program has limitations, however, especially in what is considered “significant hardship.”
