Taxpayer Advocate Service

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The Taxpayer Advocate Service (TAS) is an independent organization within the IRS, led by the National Taxpayer Advocate. TAS helps individual and business taxpayers resolve problems with the IRS. Each state, the District of Columbia, and Puerto Rico has at least one Local Taxpayer Advocate, who is independent of the local IRS office and reports directly to the National Taxpayer Advocate.

Who May Use the Taxpayer Advocate?

If you have tried to resolve a tax problem with the IRS and are still experiencing delays or are facing economic harm, you may request the assistance of TAS. Our service is free, confidential, tailored to meet your needs, and available to businesses as well as individuals.

In situations where IRS actions prevent you from providing for necessities such as housing, transportation or food; or if you own a business and are unable to meet basic expenses such as payroll, you may request the assistance of TAS.

If you face a delay of more than 30 days to resolve a tax related problem, or are not receiving a response by the date promised, you may also request assistance from TAS. You can call or write to your Local Taxpayer Advocate, whose phone number and address are listed in your local telephone directory and in this publication.

How do I reach a Taxpayer Advocate?

• Call the telephone number for your local TAS office. (A list of offices including the address and phone number can be found on the TAS home page of the IRS internet web site: www.irs.gov/advocate),
• Call the TAS toll-free case intake line at 1-877-777-4778;
• For TTY/TTD help call 1-800-829-4059;
• File Form 911, Request for Taxpayer Advocate Service Assistance, with the Taxpayer Advocate Service; or
• Request that an IRS employee complete a Form 911 on your behalf (in person or over the phone).

Form 911 is available by phone at 1-800-829-3676, or on the IRS Internet web page at www.irs.gov. Fax or mail this completed form to one of the Taxpayer Advocate Service offices listed at www.irs.gov/advocate.

What can I expect from the Taxpayer Advocate?

If you qualify, you will receive personalized service from a knowledgeable advocate who will listen to your problem, help you understand what needs to be done to resolve it, and stay with you every step of the way until your problem is resolved.

You can expect your case advocate to give you:

• His or her name, phone number, and badge number;
• Courteous and confidential service;
• Timely acknowledgment;
• An impartial and independent review of your problem;
• Time frames for action;
• Updates on progress; and
• Advice on how to prevent future federal tax problems.

What information should I provide to the Taxpayer Advocate?

• Your name, address, and social security number, or employer identification number issued by the IRS;
• Your phone number and best times to call;
• The type of tax return and tax year(s) involved; and
• A description of your problem or hardship, how you previously tried to resolve the problem, and the IRS office(s) you contacted previously.

If you want to authorize another person to discuss or receive information about your case, send Form 2848, Power of Attorney and Declaration of Representative, or Form 8821, Tax Information Authorization. You can get these forms at most local IRS offices, on the IRS website at www.irs.gov, or by calling 1-800-829-3676.

Is the information I provide to TAS confidential?

TAS is independent within the IRS. The law requires each TAS office to secure and maintain means of communication independent of other IRS offices. Each local office has a separate phone, fax, and mailing address.

We have the discretion to not disclose to the IRS any information you give us, or even inform the IRS that you’ve contacted us. In general, however, to provide you with assistance or relief, TAS will likely have to disclose the information to an IRS employee or employees.

Low Income Taxpayer Clinics:

If you are a low income taxpayer and cannot afford professional tax assistance, you may qualify for help from Low Income Taxpayer Clinics (LITCs). LITCs are independent organizations that provide low income taxpayers with representation in federal tax controversies with the IRS for free or for a nominal charge. The clinics also provide tax education and outreach for taxpayers with limited English proficiency or who speak English as a second language. To find the clinic nearest you, see the LITC pages on www.irs.gov/advocate or IRS Publication 4134, Low Income Taxpayer Clinic List. To learn more about the grant program, call the IRS at 1-800-829-3676 and order a free copy of IRS Publication 3319, LITC Grant Application Package and Guidelines. Publication 3319 is also available on the IRS website at www.irs.gov.

For more information, visit the Tax Videos section of this site.