How to File IRS Form 911 for Hardship Assistance

IRS Form 911, the “Request for Taxpayer Advocate Service Assistance (And Application for Taxpayer Assistance Order),” is for individuals facing significant hardship from an IRS action or inaction. It is a formal request to the Taxpayer Advocate Service (TAS), an independent organization within the IRS. TAS helps resolve problems that have not been fixed through normal channels and ensures taxpayers are treated fairly. This form may lead to an advocate intervening on your behalf.

Determining Eligibility for TAS Assistance

To qualify for TAS assistance, a taxpayer must be experiencing a “significant hardship” where an IRS action is causing considerable difficulty. The primary qualifier is economic harm, where an IRS action prevents you from meeting basic living expenses. This could include a bank levy that stops you from paying rent or purchasing food, or a wage garnishment that leaves insufficient funds for essential needs. You may also qualify if you are incurring significant costs, such as fees for professional representation, if relief is not granted.

Another basis for eligibility is facing an immediate threat of adverse action, such as the seizure of a vehicle required for your employment. A significant hardship can also arise from systemic issues. For instance, if you have experienced a delay of more than 30 days to resolve a problem, or if the IRS has not responded by a promised date, you may qualify. Eligibility can also be established if you will suffer irreparable injury or a long-term adverse impact without relief. TAS evaluates these criteria to determine if your case warrants intervention.

Information and Documentation for Form 911

Before completing Form 911, you must gather specific personal and tax-related information. You will need to provide:

• Your full name, Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN), and current mailing address
• Your spouse’s name and SSN or ITIN, if the issue pertains to a joint return
• The specific tax form number (e.g., Form 1040)
• The tax year or period in question

In the “Description of Hardship and Relief Requested” section, you must clearly explain your problem. Describe the specific IRS action causing the issue, detail the significant hardship it is creating, and state the exact relief you are seeking. For example, you would state, “The IRS levy on my checking account is preventing me from paying my mortgage, and I am requesting a full release of the levy.”

You should attach any documents that support your claim, as this may speed up the resolution. If a tax professional is representing you, their information must be included, and a Form 2848, “Power of Attorney and Declaration of Representative,” must be on file with the IRS.

Submitting Form 911 and Next Steps

Once Form 911 is complete, you must submit it to the correct TAS office. The quickest method is typically by fax, but mailing is also an option. You can find the appropriate fax number or mailing address for your area by using the TAS office locator tool on the IRS website or by calling their toll-free number.

After submission, the TAS will review your application to determine if your situation meets the criteria for assistance. You can expect a TAS employee to contact you to discuss your case. If the TAS accepts your case, you will be assigned a Case Advocate who will become your single point of contact. This advocate will work with you to understand the issue, communicate with the IRS on your behalf, and explore potential resolutions.

Filing Form 911 is an application for a Taxpayer Assistance Order (TAO). A TAO is not automatically granted, but if issued, its terms can legally require the IRS to cease collection activities, such as levies and seizures. A TAO can also compel the IRS to release property that has already been levied upon. Filing the form does not guarantee that the outcome will be in your favor. The advocate’s role is to ensure the IRS acts legally and fairly, and to help you navigate the system to resolve your hardship.