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Internal Revenue Manual

IRM 13.1.14

Suspension of the Statutes of Limitation Under IRC 7811(d)

Official textirs.govlast amended 10 subsections

# Part 13. Taxpayer Advocate Service

Chapter 1. Taxpayer Advocate Case Procedures

Section 14. Suspension of the Statutes of Limitation Under IRC 7811(d)

13.1.14 Suspension of the Statutes of Limitation Under IRC 7811(d)

Manual Transmittal

April 01, 2025

Purpose

(1) This transmits a revised IRM 13.1.14, Taxpayer Advocate Case Procedures, Suspension of the Statutes of Limitation Under IRC 7811(d) .

Material Changes

(1) IRM 13.1.14, the procedures described therein are not needed since TAS has not implemented IRC 7811(d) statute suspensions.

(2) IRM 13.1.14.1.1, updated title of 13.1.20.

(3) IRM 13.1.14.1.5, updated title of 13.1.20.

Effect on Other Documents

IRM 13.1.14 dated November 14, 2022, is superseded.

Audience

Taxpayer Advocate Service employees and all Operating Divisions and Functions.

Effective Date

(04-01-2025)

Elizabeth R. Blazey-Pennel, Acting Executive Director Case Advocacy, Intake and Technical Support

# Program Scope and Objectives

13.1.14.1 (11-14-2022)

  1. Purpose: This section explains the TAS policy and procedures related to statute suspension under IRC 7811(d).

  2. Audience: These procedures apply to all TAS employees, but employees throughout the IRS may find understanding the policy and procedures useful.

  3. Policy Owner: The National Taxpayer Advocate (NTA) is the owner of the policies contained in this IRM.

  4. Program Owner: The Executive Director Case Advocacy, Intake and Technical Support is responsible for the administration, procedures, and updates related to this program.

# Background

13.1.14.1.1 (04-01-2025)

  1. IRC 7811 authorizes the NTA to issue a Taxpayer Assistance Order (TAO) when a taxpayer is suffering or is about to suffer a significant hardship as a result of the manner in which the internal revenue laws are being administered. See IRM 13.1.20, TAS Taxpayer Assistance Orders (TAOs).

  2. IRC 7811(d), Suspension of running of period of limitation, states, “The running of any period of limitation with respect to any action described in subsection (b) shall be suspended for - (1) the period beginning on the date of the taxpayer’s application under subsection (a) and ending on the date of the National Taxpayer Advocate’s decision with respect to such application, and (2) any period specified by the National Taxpayer Advocate in a Taxpayer Assistance Order issued pursuant to such application.”

# Authority

13.1.14.1.2 (04-01-2025)

  1. Authority to suspend certain statutes of limitation comes from IRC 7811(d).

  2. 26 CFR 301.7811-1(e), Taxpayer assistance orders, Suspension of statutes of limitations, describes the applications for TAS assistance that can trigger the suspension, explains which statutory periods are subject to suspension, clarifies the period of suspension, and includes statute suspension examples.

    Note:

    IRC 7811(d) suspends the running of the statute of limitations only for actions listed in subsection (b) that the IRS performs. IRC 7811(d) does not suspend the running of the statute of limitations for actions the taxpayer takes.

  3. A November 10, 2003, memorandum from the IRS Commissioner, Taxpayer Advocate Service Statute Suspension Provisions under IRC 7811(d), explains the programming limitations preventing TAS from consistently and correctly applying suspensions to the applicable statutes of limitation and directs TAS employees not to implement the provisions of IRC 7811(d) until the IRS can affect programming enhancements .

# Responsibilities

13.1.14.1.3 (11-14-2022)

  1. Because the November 10, 2003, IRS Commissioner memorandum directs TAS employees to not implement the provisions of IRC 7811(d), currently there is no responsibility for suspending certain statutes of limitation under IRC 7811(d).

# Program Reports

13.1.14.1.4 (11-14-2022)

  1. Because TAS is not suspending statutes of limitation under IRC 7811(d), TAS does not need any program reports for internal control purposes.

# Terms

13.1.14.1.5 (04-01-2025)

  1. The table below contains a list of terms used in this IRM.

    Term Definition
    Statutes of Limitation The limitations period for assessment under IRC 6501 and the limitations period for collection under IRC 6502.
    Taxpayer Assistance Order (TAO) A statutory tool used by TAS to order the IRS to take certain actions, cease certain actions, or refrain from taking certain actions. See IRC 7811 and IRM 13.1.20, TAS Taxpayer Assistance Orders (TAOs).

# Acronyms

13.1.14.1.6 (11-14-2022)

  1. The following table contains a list of acronyms and their definitions used in this IRM.

    Acronym Definition
    CFR Code of Federal Regulations
    IRC Internal Revenue Code
    IRM Internal Revenue Manual
    IRS Internal Revenue Service
    NTA National Taxpayer Advocate
    TAO Taxpayer Assistance Order
    TAS Taxpayer Advocate Service

# Related Resources

13.1.14.1.7 (11-14-2022)

  1. Resources relevant to this chapter include IRC 7811(d) and 26 CFR 301.7811-1(e).

# No Implementation of IRC 7811(d) Statute Suspension

13.1.14.2 (04-01-2025)

  1. A November 10, 2003, memorandum from the IRS Commissioner, Taxpayer Advocate Service Statute Suspension Provisions Under IRC Section 7811(d), explains the programming limitations preventing TAS from consistently and correctly applying suspensions to the applicable statutes of limitation and directs TAS employees not to implement the provisions of IRC 7811(d). TAS does not suspend statutes of limitation under IRC 7811(d).

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In this part (37 sections)
  1. 13.1.4 · TAS Authorities
  2. 13.1.5 · Taxpayer Advocate Service (TAS) Confidentiality
  3. 13.1.6 · Casework Communications
  4. 13.1.7 · Taxpayer Advocate Service (TAS) Case Criteria
  5. 13.1.8 · Congressional Affairs Program
  6. 13.1.9 · Executive Correspondence Case Procedures
  7. 13.1.10 · Special Processes
  8. 13.1.11 · Case and Inventory Management
  9. 13.1.12 · Internal Technical Advisor Program
  10. 13.1.14 · Suspension of the Statutes of Limitation Under IRC 7811(d)
  11. 13.1.15 · Customer Complaints
  12. 13.1.16 · Receipt and Intake of TAS Cases
  13. 13.1.17 · Transferring TAS Cases
  14. 13.1.18 · Resolving TAS Cases
  15. 13.1.19 · Advocating With Operations Assistance Requests (OARs)
  16. 13.1.20 · TAS Taxpayer Assistance Orders (TAOs)
  17. 13.1.21 · Closing TAS Cases
  18. 13.1.22 · Manual Inventory Balancing Procedures
  19. 13.1.23 · Taxpayer Representation
  20. 13.1.24 · Advocating for Case Resolution
  21. 13.2.1 · Systemic Advocacy Overview
  22. 13.2.2 · Systemic Advocacy Management System (SAMS) Administration
  23. 13.2.3 · Evaluating and Reviewing Systemic Issues
  24. 13.2.5 · Advocacy Projects
  25. 13.2.7 · Collaborative Teams
  26. 13.2.8 · National Taxpayer Advocate’s Annual Reports to Congress (ARC)
  27. 13.3.1 · NTA Toll-free Procedures
  28. 13.4.2 · Administration and Security
  29. 13.5.1 · TAS Balanced Performance Measurement System
  30. 13.6.1 · Internal and External Communications
  31. 13.7.1 · Taxpayer Advocacy Panel Operating Procedures
  32. 13.8.1 · Low Income Taxpayer Clinic Program Operating Procedures
  33. 13.9.1 · Procedures for Taxpayer Advocate Directives
  34. 13.9.2 · TAS Audit Coordination
  35. 13.10.1 · Taxpayer Advocate Guiding Principles of the Office of the…
  36. 13.10.2 · Maintaining Internal Controls
  37. 13.10.5 · Continuity Planning and Security
Full table of contents →