Operations to assist taxpayers experiencing hardships during lapse in appropriations
Title IV — Office of the Taxpayer Advocate
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Notwithstanding section 1341(a) of title 31, United States Code, during any lapse in appropriations, the Commissioner and the Office of the Taxpayer Advocate may incur obligations in advance of appropriations for such amounts as may be 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) for the purpose of complying with any Taxpayer Assistance Order issued pursuant to section 7811 of such Code.