Bulletin No. 1996–7 February 12, 1996
Internal Revenue Bulletin 1996-7 · 2026-10-03 edition · updated 2026-10-04 · United States
ance Order (TAO) is limited only to the Commissioner, Deputy Commissioner, or Taxpayer Ombudsman. Del. Order 232 (Rev. 1) superseded.
Del. Order 239 (Rev. 1), page 49. The Taxpayer Ombudsman is delegated the authority to issue Taxpayer Assistance Orders (TAO) to intervene on behalf of taxpayers that make a positive action with respect to taxpayer cases; to prepare an annual report of the most significant problems taxpayers face when conducting business with IRS and suggest solutions where applicable; and to establish a system to track the Service’s response to changes suggested in the annual report. Del. Order 239 amended.
Notice 96–10, page 47. Books and records; imaging systems. This notice provides a proposed revenue procedure regarding the use by taxpayers of an imaging system to satisfy the requirement of section 6001 of the Code to maintain books and records.
Announcement 96–8, page 56. Publication 595, Tax Guide for Commercial Fishermen, is corrected.
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