The Taxpayer Advocate Service: What It Is, Who Can Benefit, and How to Get Help

When dealing with the IRS, taxpayers sometimes encounter issues that are difficult to resolve through normal channels. Whether it’s a delayed refund, a confusing notice, or a process that just isn’t working as it should, it can be frustrating and stressful. That’s where the Taxpayer Advocate Service (TAS) comes in—a unique, independent organization within the IRS dedicated to helping taxpayers navigate and resolve their most challenging tax problems.

Taxpayer Advocates help resolve complex or controversial issues for individuals and businesses.

What Is the Taxpayer Advocate Service?

The Taxpayer Advocate Service is an independent organization established by Congress within the IRS. Its mission is to help taxpayers resolve problems with the IRS, protect taxpayer rights, and recommend changes to prevent future issues. TAS operates independently from other IRS offices, ensuring that it can advocate for taxpayers without conflicts of interest or undue influence from other IRS divisions.

TAS is led by the National Taxpayer Advocate, who reports directly to the Commissioner of Internal Revenue. The National Taxpayer Advocate is responsible for overseeing the service, making recommendations to Congress and the IRS, and ensuring that taxpayer rights are protected.

Who Can Benefit from the Taxpayer Advocate Service?

TAS is available to all taxpayers—individuals, businesses, and exempt organizations—who are experiencing problems with the IRS that they have not been able to resolve through normal channels. You may qualify for TAS assistance if:

• You are experiencing financial difficulty because of an IRS problem (for example, you can’t pay for basic living expenses due to an IRS action).

• You or your business are facing an immediate threat of adverse action (such as a levy or seizure).

• You have tried repeatedly to contact the IRS, but have not received a response, or the IRS has not responded by the date promised.

• An IRS process, system, or procedure isn’t operating as intended, causing delays or failures in resolving your issue.

• You believe an IRS system or procedure is not working as it should, even if it does not cause immediate financial harm.

TAS also works on systemic issues—problems that affect large numbers of taxpayers. If you are aware of a process or policy that is causing widespread problems, you can report it to TAS for review.

How Does TAS Help Taxpayers?

When you contact TAS, an intake advocate will review your situation and determine if you qualify for assistance. If you do, a case advocate will be assigned to your case. This advocate will:

• Listen to your concerns and help you understand what needs to be done.

• Work directly with the IRS on your behalf to resolve the issue.

• Stay with you throughout the process until your problem is resolved.

TAS is committed to protecting your rights as a taxpayer, including your right to be informed, to quality service, to pay no more than the correct amount of tax, to challenge the IRS’s position and be heard, to appeal an IRS decision in an independent forum, to finality, to privacy, to confidentiality, to retain representation, and to a fair and just tax system.

How to Reach Out to the Taxpayer Advocate Service

There are several ways to contact TAS for help:

1. Direct Contact: You can call TAS’s toll-free number at 877-777-4778. TAS has offices in every state, the District of Columbia, and Puerto Rico. You can find your local office’s contact information at www.TaxpayerAdvocate.IRS.gov/ContactUs.

2. Form 911: You can fill out Form 911, Request for Taxpayer Advocate Service Assistance (and Application for Taxpayer Assistance Order), and submit it to your local TAS office by mail or fax. The form is available at www.IRS.gov or by calling 1-800-829-3676. If you cannot complete the form, you can ask an IRS employee to fill it out for you or send a letter requesting assistance.

3. Through Your CPA or Representative: If you have a CPA or other authorized representative, they can contact TAS on your behalf. You will need to provide authorization using IRS Form 2848 (Power of Attorney and Declaration of Representative) or Form 8821 (Tax Information Authorization). These forms allow your representative to discuss your case and receive information from TAS.

4. Online Resources: For general information, visit www.TaxpayerAdvocate.IRS.gov. This site provides resources on common tax issues, taxpayer rights, and how to get help.

   
   

What to Expect

Once you contact TAS, an intake advocate will explain the process, assign a case number, and provide an expected completion date. If your issue qualifies, a case advocate will be assigned to work with you. TAS will keep your information confidential and, in most cases, will not disclose your information to other IRS offices without your permission, unless necessary to resolve your issue.

Conclusion

The Taxpayer Advocate Service is a vital resource for taxpayers who are struggling to resolve IRS issues. Whether you are facing financial hardship, an immediate threat of IRS action, or simply cannot get a response from the IRS, TAS can help. Their services are free, confidential, and designed to ensure that every taxpayer is treated fairly and that your rights are protected. Don’t hesitate to reach out—either directly or through your CPA—if you need help navigating a difficult tax situation.