112 STAT. 704 PUBLIC LAW 105-206—JULY 22, 1998 "(A) the National Taxpayer Advocate determines the taxpayer is suffering or about to suffer a significant hardship as a result of the manner in which the internal revenue laws are being administered by the Secretary; or "(B) the taxpayer meets such other requirements as are set forth in regulations prescribed by the Secretary. "(2) DETERMINATION OF HARDSHIP.—For purposes of paragraph (1), a significant hardship shall include— "(A) an immediate threat of adverse action; "(B) a delay of more than 30 days in resolving taxpayer account problems; "(C) the incurring by the taxpayer of significant costs (including fees for professional representation) if relief is not granted; or "(D) irreparable injury to, or a long-term adverse impact on, the taxpayer if relief is not granted. "(3) STANDARD WHERE ADMINISTRATIVE GUIDANCE NOT FOLLOWED. —In cases where any Internal Revenue Service employee is not following applicable published administrative guidance (including the Internal Revenue Manual), the National Taxpayer Advocate shall construe the factors taken into account in determining whether to issue a taxpayer assistance order in the manner most favorable to the taxpayer.". (d) CONFORMING AMENDMENTS RELATING TO NATIONAL TAXPAYER ADVOCATE.— (1) The following provisions are each amended by striking "Taxpayer Advocate" each place it appears and inserting "National Taxpayer Advocate": (A) Section 6323(j)(l)(D) (relating to withdrawal of notice in certain circumstances). (B) Section 6343(d)(2)(D) (relating to return of property in certain cases). (C) Section 7811(b)(2)(D) (relating to terms of a Taxpayer Assistance Order). (D) Section 7811(c) (relating to authority to modify or rescind). (E) Section 7811(d)(2) (relating to suspension of running of period of limitation). (F) Section 7811(e) (relating to independent action of Taxpayer Advocate). (G) Section 7811(f) (relating to Taxpayer Advocate). (2) Section 7811(d)(1) (relating to suspension of running of period of limitation) is amended by striking "Taxpayer Advocate's" and inserting "National Taxpayer Advocate's". (3) The headings of subsections (e) and (f) of section 7811 are each amended by striking "TAXPAYER ADVOCATE" and inserting "NATIONAL TAXPAYER ADVOCATE". (e) ADDITIONAL CONFORMING AMENDMENTS.— (1) The table of sections for subchapter A of chapter 80 is amended by striking the item relating to section 7803 and inserting the following new item: "Sec. 7803. Commissioner of Internal Revenue; other officials.". (2) Section 5109 of title 5, United States Code, is amended by striking subsection (b) and redesignating subsection (c) as subsection (b).
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