The TAS may provide assistance if the taxpayer is experiencing economic harm or is about to suffer economic harm, facing an immediate threat, will incur significant costs if relief is not granted, or will suffer irreparable injury or long-term adverse impact if relief is not granted. The TAS may also provide assistance if the taxpayer has experienced a delay of more than 30 days to resolve a tax account problem, did not receive a response or resolution to their problem or inquiry by the date promised, or if the manner in which the tax laws are being administered raises considerations of equity or has impaired or will impair the taxpayer's rights.