Operations to assist taxpayers experiencing hardships during lapse in appropriations

(a) In general Notwithstanding the third sentence of section 1342 of title 31, United States Code, for purposes of the first sentence of such section, during any lapse in appropriations, functions described in subsection (b) performed by an employee of the Internal Revenue Service who is designated by the Commissioner of Internal Revenue or the National Taxpayer Advocate for purposes of this section shall be treated in the same manner as an emergency involving the safety of human life or the protection of property. (b) Function described The functions described in this subsection are functions necessary— (1) to assist any taxpayer who is or may be experiencing an economic hardship (within the meaning of section 6343(a)(1)(D) of the Internal Revenue Code of 1986) as a result of any action or inaction by the Internal Revenue Service, and (2) to comply with any Taxpayer Assistance Order issued pursuant to section 7811 of such Code.