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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 reliefCriminal investigation All othersHardship not validated?Relief provided prior to Taxpayer Advocate Service interventionLeviesEarned income tax creditDApplications 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 Expedite refund requests ([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 2009, 272,404 applications for assistance were received, and 283,841 were closed.  Open examinationExamination reconsideration Processing original returnsLost/stolen refundsInstallment agreements g[3] The Taxpayer Advocate Service issues Taxpayer Assistance Orders (TAOs) on behalf of taxpayers. A TAO directs an ibet 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 2009, 45 TAOs were issued, and 31 TAOs were closed (25 were closed with relief provided to the taxpayer, and 6 were rescinded). [6] A single issue (applicable to an individual, corporation, or other entity) that requires a change or modification to an account.[7] Requires a change or modification to an established procedure, process, or operation (e.g., computer program) that potentially impacts more than one taxpayer. '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Taxpayer Assistance Order issued [3][5] Individual taxpayer issue [6] Systemic issue [7] -Taxpayer Assistance Order rescinded [3, 4] *Closed Automated Underreporter Program [2]Congressional inquiries [8]!ibet offset to ibet tax liabilities|Table 20. Taxpayer Advocate Service: Postfiling Taxpayer Assistance Program, by Type of Issue and Relief, Fiscal Year 2009Stolen identity[5] Less than 0.05 percent.8SOURCE: Taxpayer Advocate Service, Business Assessment NOTES: The Taxpayer Advocate Service is an independent organization within the ibet that helps taxpayers resolve problems with the ibet and recommends changes that will prevent these problems. Detail may not add to totals because of rounding.[2] Under the Automated Underreporter Program, the ibet uses information returns from third parties to identify unreported income.)[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. 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