Can a Taxpayer Advocate Really Help You With the IRS?

Dealing with tax issues or the Internal Revenue Service (IRS) can feel overwhelming. Taxpayers often navigate intricate rules, confusing notices, or unresponsive channels, leading to stress. Fortunately, resources exist to assist individuals and businesses in resolving difficult tax situations when standard approaches prove ineffective.

The Taxpayer Advocate Service Explained

The Taxpayer Advocate Service (TAS) is an independent organization within the IRS that assists taxpayers and safeguards their rights. Its primary mission is to help taxpayers resolve problems with the IRS that they could not address through normal channels. TAS also identifies systemic IRS problems and recommends changes to prevent future issues for other taxpayers.

TAS maintains independence from other IRS offices, ensuring it can advocate for taxpayers without conflicts of interest. The National Taxpayer Advocate leads TAS, reporting directly to the Commissioner of Internal Revenue. Advocates ensure taxpayers are treated fairly and understand their rights, outlined in the Taxpayer Bill of Rights.

Qualifying for Taxpayer Advocate Service Help

TAS assists taxpayers with IRS problems they could not resolve through typical means. Eligibility often depends on specific circumstances indicating significant hardship or an unresolved issue. Taxpayers may qualify if experiencing economic harm, meaning they cannot afford basic living expenses due to IRS action or inaction. This includes situations where an IRS levy or wage garnishment prevents payment for necessities.

Another qualifying situation is facing an immediate threat of adverse IRS action, such as a pending levy or asset seizure, which cannot be resolved through standard procedures. Taxpayers also qualify if they have experienced delays over 30 days in resolving account problems after contacting the appropriate IRS office. This includes instances where the IRS has not responded by a promised date or a system has failed.

Significant costs incurred by the taxpayer if relief is not granted, including professional representation fees, can also establish eligibility. TAS may also intervene if there is irreparable injury or long-term adverse impact on the taxpayer without assistance. Taxpayers are generally expected to first attempt resolving issues directly with the IRS before seeking TAS assistance.

How to Request Taxpayer Advocate Service Assistance

Requesting assistance from TAS typically involves submitting Form 911, “Request for Taxpayer Advocate Service Assistance (And Application for Taxpayer Assistance Order)”. This form is the primary way to explain the tax issue and formally ask for help. Form 911 is available on the IRS website or by calling the IRS toll-free number.

Completing Form 911 requires specific information for a thorough case review. Taxpayers must provide identification details, including name, Social Security Number, and mailing address. A clear, detailed description of the tax problem is essential, outlining IRS actions or failures and difficulties encountered. Summarize previous attempts to resolve the issue with the IRS and contact dates.

The form also asks for the desired resolution, specifying the action the taxpayer believes is necessary. Attach any supporting documentation, such as IRS notices, correspondence, or financial records if hardship is claimed. Once completed, Form 911 can be mailed or faxed to the local TAS office. Contact details are available on the TAS website or via their toll-free number.

What Happens After Requesting Assistance

After submitting Form 911, TAS begins an initial review to determine if the request meets assistance criteria. This review assesses if the issue aligns with established conditions for intervention, such as significant hardship or unresolved delays. If the case qualifies, it is assigned to a specific Taxpayer Advocate.

The assigned advocate typically contacts the taxpayer by phone to discuss the issue; a follow-up letter may be sent if phone contact is unsuccessful. This communication establishes the advocate as the taxpayer’s direct point of contact, ensuring a consistent approach to resolving the problem.

The advocate investigates the issue, communicates with relevant IRS offices on the taxpayer’s behalf, and explains IRS processes. The advocate works towards a resolution, which may include recommending changes to IRS actions or procedures.

Taxpayers have an ongoing role, needing to provide any additional requested information promptly and respond to advocate communications. While resolution timelines vary based on issue complexity, the advocate provides updates and timeframes.