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All others Processing amended returns 'Hardship not related to revenue laws Tax law precluded relief No response from taxpayer Full relief Type of issue and relief All othersHardship not validated?Relief provided prior to Taxpayer Advocate Service interventionLeviesDApplications for taxpayer assistance received, by type of issue [1]:GApplications for taxpayer assistance closed, by type of resolution [1]:"Relief provided to taxpayer, total%No relief provided to taxpayer, total,Taxpayer withdrew application for assistancePercentage of totalOther refund inquiries/issues Injured spouse claims Open examinationExamination reconsideration Processing original returnsInstallment agreements [6] A single issue (applicable to an individual, corporation, or other entity) that requires a change or modification to an account.'Taxpayer Assistance Order issued [3, 4]'No Taxpayer Assistance Order issued [3][5] Individual taxpayer issue [6] Systemic issue [7] -Taxpayer Assistance Order rescinded [3, 4] *Closed Automated Underreporter Program [2]Congressional inquiries [8]!IRS offset to IRS tax liabilities[2] Under the Automated Underreporter Program, the IRS uses information returns from third parties to identify unreported income.|Table 20. Taxpayer Advocate Service: Postfiling Taxpayer Assistance Program, by Type of Issue and Relief, Fiscal Year 2010[7] Requires a change or modification to an established procedure, process, or operation (e.g., computer program) that potentially impacts more than one taxpayer. 8SOURCE: Taxpayer Advocate Service, Business Assessment.Unpostable and rejected returnsReturned and stopped refundse[3] The Taxpayer Advocate Service issues Taxpayer Assistance Orders (TAOs) on behalf of taxpayers. A TAO directs an IRS organizational unit to take a specific action or to review, expedite consideration of, or reconsider a taxpayer s case. However, in the majority of cases, the Taxpayer Advocate Service can resolve taxpayers issues without issuing TAOs.[4] Taxpayer Assistance Orders (TAOs) may be issued in one fiscal year and closed in another. In Fiscal Year 2010, 95 TAOs were issued, and 56 TAOs were closed (48 were closed with relief provided to the taxpayer, and 8 were rescinded). NOTES: The Taxpayer Advocate Service is an independent organization within the IRS that helps taxpayers resolve problems with the IRS and recommends changes that will prevent these problems.Detail may not add to totals because of rounding.[5] Less than 0.05 percent.([8] In this table,  Congressional inquiries (related to constituents tax accounts) refers to those applications for taxpayer assistance received from Congressional offices during the fiscal year. This item is shown separately for information purposes, but counts are included in the data above.Expediting refund requests Earned Income Tax CreditStolen identity[1] Taxpayers may submit an application for assistance to the Taxpayer Advocate Service (TAS). These applications for taxpayer assistance may be received in one fiscal year and closed in another. In Fiscal Year 2010, 298,933 applications for assistance were received, and 286,298 were closed. Of the applications for taxpayer assistance received in Fiscal Year 2010, 43,450 (14.5 percent) were related to the First-Time Homebuyer Credit. 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