Who Qualifies?
Generally, the Taxpayer Advocate Service (TAS) can help a taxpayer if, due to the administration of tax laws, the taxpayer:
- Is experiencing economic harm or significant cost (including fees for professional representation),
- Has experienced a delay of more than 30 days to resolve a tax issue, or
- Has not received a response or resolution to the problem by the date promised by the IRS.
To receive assistance, the taxpayer must provide the following information:
- Name, address, and Social Security number (or Employer Identification number),
- Telephone number and best times to call,
- The type of tax return and year(s) involved, and
- A description of the problem or hardship, detail on previous attempts to resolve the problem, and the office(s) contacted if known.
TAS will provide qualifying taxpayers with:
- An assigned case advocate's contact information,
- An impartial and independent review of the problem and updates on progress,
- Advice on preventing future federal tax problems.
Taxpayers can contact the Taxpayer Advocate Service by:
- Calling the TAS toll-free case intake line at 1-877-777-4778 or TTY/TDD 1-800-829-4059,
- Calling or writing their local taxpayer advocate, whose address and phone number are listed in the government listings in their local telephone directory and in Publication 1546, Taxpayer Advocate Service – Your Voice at the IRS.
- Filing Form 911, Request For Taxpayer Advocate Service Assistance (And Application for Taxpayer Assistance Order), with the Taxpayer Advocate Service, or
- Asking an IRS employee to complete Form 911 on their behalf.
To get a copy of Form 911 or learn more about the Taxpayer Advocate Service, go to www.irs.gov/advocate.