Hardship Cases

If a taxpayer is suffering or about to suffer a significant hardship as a
result of the manner in which the tax laws are being administered by IRS,
taxpayers or their authorized represetatives may file Form 911,
"Application fr Taxpayer Assistance Order (ATAO) to Relieve
Hardship," with the Problem Resolution office at their IRS district
office. Each application is reviewed before a determination is made.
During the review, enforced collection is suspended. A temporary
inconvenience to a taxpayer is not considered a significant hardship and
therefore not grounds for suspension of collection.