How to File TAS Form 911 for Taxpayer Advocate Help

The Taxpayer Advocate Service (TAS) is an independent organization within the IRS that helps taxpayers resolve problems that they have not been able to fix through normal channels. When a taxpayer faces a significant hardship due to an IRS issue, they can request assistance by filing Form 911, Request for Taxpayer Advocate Service Assistance. This free service initiates a process where TAS may intervene on the taxpayer’s behalf.

Qualifying for TAS Assistance

To receive assistance from the Taxpayer Advocate Service, a taxpayer must meet criteria centered on “significant hardship.” TAS evaluates several categories of hardship based on the taxpayer’s unique circumstances to determine eligibility.

One primary qualification is experiencing economic harm. This means the tax problem is directly causing or is about to cause financial distress, such as an inability to afford basic living expenses. An example is an IRS levy on a bank account that leaves a taxpayer without funds to pay their rent or mortgage. The focus is on the immediate financial impact of the IRS’s action.

Another qualifying situation involves a systemic burden. This occurs when an IRS process is not working as it should, and the taxpayer has been unable to get it corrected through standard channels. This could involve repeated notices for a resolved tax issue or a failure by the IRS to respond by a promised date.

A taxpayer may also qualify if they are facing irreparable injury or a long-term adverse impact. This category considers non-economic harm that could have lasting consequences. For instance, a tax issue could damage a person’s business credit rating, preventing them from securing necessary loans, and the harm would be difficult to reverse.

Finally, TAS may accept a case if providing relief is in the best interest of the taxpayer. This allows for intervention when the strict definitions of harm may not be met, but fairness and justice suggest assistance is warranted. This could apply when the administration of tax laws has impaired a taxpayer’s rights.

Information and Documentation for Form 911

Before completing Form 911, gather all necessary information and supporting documents. The form requires specific details about the taxpayer, the tax issue, and the hardship being experienced.

The form requires taxpayer information, including your name, current mailing address, and Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN). If the request relates to a joint tax return, your spouse’s name and SSN or ITIN are also required. You must also provide contact information, like a phone number and email address.

You must describe the tax problem and the resulting hardship. Identify the tax form numbers and the tax years involved. You will also need to provide a narrative explaining the issue, steps already taken with the IRS, the specific hardship, and the relief you are requesting.

To substantiate the claims, collect all relevant supporting documentation. This can include copies of IRS notices, bank statements demonstrating financial harm, or records of correspondence with the IRS. If you have authorized a representative, their information must be included, and a Form 2848, Power of Attorney, may be required.

Submitting Your Completed Form 911

After completing Form 911 with all supporting documents, submit it to the Taxpayer Advocate Service by fax or mail. Send the form directly to a TAS office, not a general IRS office, to ensure it is received by the correct department.

The quickest submission method is by fax. You can find the correct fax number and mailing address for your local TAS office by using the locator tool on the TAS website or by calling the national toll-free number, 1-877-777-4778. Taxpayers residing overseas should fax the form to 1-304-707-9793 or mail it to: Taxpayer Advocate Service, Internal Revenue Service, PO Box 11996, San Juan, Puerto Rico 00922.

After submitting the form, you can expect to be contacted by a TAS employee to discuss the case. If an advocate cannot reach you by phone, a letter will be mailed. If you do not hear from TAS within two weeks, contact the office where you submitted the form to check on its status.

The TAS Case Process

After your Form 911 is accepted, TAS assigns a personal advocate to your case. This advocate becomes your single point of contact and is responsible for guiding you through the resolution process.

The advocate will review the information on Form 911 and the accompanying documents. They will listen to your side of the story to understand the tax problem and the hardship it is causing. The advocate acts as a neutral party, working with both you and the IRS to find a solution.

The advocate will then contact the IRS on your behalf. They have the authority to work across different IRS departments to address the issue, such as stopping a collection action, correcting an account error, or expediting a refund. The advocate keeps you informed of the progress until the problem is resolved.