The list is not intended to be exclusive. A TAO may also be issued in any case which the taxpayer meets other requirements that will be spelled out in regulations. The ranks are to be based in consideration of equity. If the Internal Revenue Service has failed to follow published guidance, including the Internal Revenue Manual, the Taxpayer Advocate is required to construe the facts taken into account in a manner most favorable to the taxpayer. The TAO requirements became effective upon signing of the Act by the President.
Good judgment is the most important element in reaching a fair and reasonable decision.
However, only the PRO can decide that hardship is not present. Any doubt should be decided in the favor of the taxpayer. In some instances it is difficult to determine if the taxpayer's situation qualifies as a significant hardship. Additionally, no application should be automatically denied. The determination that significant hardship exists does not guarantee relief for the taxpayer.