Taxpayer Advocate Service

The Taxpayer Advocate Service, or TAS, is an independent organization within the IRS that helps people whose tax problems are causing hardship or who have not been able to get a problem fixed through the normal channels. It is not a place to dispute what you owe or to avoid a deadline, but for the right kind of problem it can be the difference between a stalled case and a resolved one.

When TAS can help

TAS describes its criteria as a set of reasons. They fall into three groups.

Financial hardship. An IRS problem is causing, or is about to cause, financial difficulty. That includes an immediate threat of negative action such as a levy, major costs if relief is not granted, and irreparable harm or a long-term impact.

An IRS process that is not working as intended. For example, a tax account problem has gone unresolved for more than 30 days, the IRS has not responded by the date it promised, or a system or procedure failed to resolve your problem.

Fair and equitable treatment. The way the tax law is applied raises concerns about fairness or about your taxpayer rights.

TAS also notes that it has changed which cases it accepts because of significant delays, and it offers an online qualifier tool for a preliminary check. The final decision is made by an advocate after you submit a request.

Common reasons to contact TAS

The TAS website lists issues such as refund offsets, inability to pay, a missing refund, IRS notices, filing mistakes and earned income credit questions. Situations where TAS is often considered include:

• A levy that would leave you unable to pay for basic needs. See wage garnishment and bank levies.
• A refund or response delayed well beyond normal times, including by identity theft. See identity theft and the IRS.
• An error you tried to fix through the usual IRS contact with no result.

How to request help

You can submit Form 911, Request for Taxpayer Advocate Service Assistance, or use the online request process on the TAS website. The TAS site lists mail, fax and email as ways to send Form 911, and it warns that email is not encrypted and that TAS will not reply by email. Do not attach other IRS forms or notices to the Form 911; send only the completed form. TAS states that it should contact you within 30 days of your submission, and if you do not hear from it, you should contact the Taxpayer Advocate office where you submitted the request.

Before you send anything, write a short summary of what went wrong, what you have already tried, the dates and amounts involved, and the hardship you face.

What TAS can and cannot do

TAS works by asking IRS employees to take another look, correct an error, or follow its own procedures. In certain hardship situations, the National Taxpayer Advocate can go further with a formal order that directs the IRS to act. TAS cannot change the tax law, and it does not decide the merits of a tax dispute the way a court does. It is also not meant to substitute for the ordinary appeal channels when those are available and you are within the time to use them. For example, if a final notice gives you 30 days to request a Collection Due Process hearing, that deadline continues to run while you seek TAS help.

TAS also cannot promise a result. It will tell you if it cannot accept your case, and in that event another route, such as a representative or an appeal, may be the better path.

TAS and Low Income Taxpayer Clinics

Low Income Taxpayer Clinics (LITCs) are separate from TAS. The IRS partly funds them, but they are independent of the IRS. They can represent eligible taxpayers in audits, appeals, collection matters and court, for free or a small fee. Generally your income must be below a certain threshold and the amount in dispute is usually under $50,000. Some clinics also help taxpayers who speak English as a second language. The IRS publishes a clinic list, Publication 4134.

The Taxpayer Bill of Rights

TAS's work is guided by the Taxpayer Bill of Rights, ten rights that include the right to quality service, to challenge the IRS's position and be heard, to appeal in an independent forum, to finality, to privacy, to confidentiality and to retain representation. The last right in the list, the right to a fair and just tax system, includes access to TAS when a financial hardship or unresolved issue exists.

Common mistakes

• Waiting for TAS before answering an IRS notice with a deadline.
• Filing a Form 911 with no explanation of the hardship or earlier attempts to fix the issue.
• Assuming TAS can reduce a tax bill because the amount seems unfair.

How we can help

We can tell you whether your problem is a good fit for TAS, prepare a clear Form 911 narrative, and handle the underlying issue with the IRS at the same time, such as a payment plan, a response to a notice or a hearing request. Having both tracks running is often the safest approach. We cannot promise that TAS will accept or resolve a case.

See tax debt relief options or contact us.

Frequently asked questions

General information only, not tax, legal or accounting advice for your situation. Rules, limits and deadlines change; confirm the current rules with the official source or a qualified professional before you act. Reading this page does not create a professional relationship with CPA Tax Payroll and Accounting Corp.