Table of Contents

• REG-152166-05
  • AGENCY:
  • ACTION:
  • SUMMARY:
  • DATES:
  • ADDRESSES:
  • FOR FURTHER INFORMATION CONTACT:
  • SUPPLEMENTARY INFORMATION:
    • Background
    • Explanation of Provision
    • 1. Significant Hardship
    • 2. Distinction Between Significant Hardship and Issuance of TAO
    • 3. Compliance with the TAO
    • 4. Form of Request
    • 5. Scope of the TAO
    • 6. Who is Subject to a TAO
    • Special Analyses
    • Comments and Requests for a Public Hearing
    • Drafting Information
  • Withdrawal of Proposed Regulations
  • Proposed Amendments to the Regulations
    • PART 301—PROCEDURE AND ADMINISTRATION
    • §301.7811-1 Taxpayer Assistance Orders