How to File Taxpayer Advocate Service Form 911

The Taxpayer Advocate Service (TAS) is an independent organization within the Internal Revenue Service that helps taxpayers resolve problems they have not been able to fix through normal IRS channels. It exists to protect taxpayer rights and ensure fair treatment. When facing a significant issue, you can formally request assistance by filing Form 911, Request for Taxpayer Advocate Service Assistance. This form begins a process where a dedicated advocate may be assigned to your case to work toward a resolution. The service is free for taxpayers who qualify.

Determining Eligibility for TAS Assistance

To qualify for assistance from the Taxpayer Advocate Service, a taxpayer must meet specific criteria, most commonly by experiencing a “significant hardship.” This is a tangible, pressing financial difficulty caused by an IRS action, such as an inability to provide necessities like food, housing, or transportation. For example, if an IRS bank levy prevents you from paying your rent or mortgage, that would be considered a significant hardship.

Another primary qualifier is facing an immediate threat of adverse action. This could be an imminent wage garnishment that would leave you unable to meet basic living expenses or a property seizure that would cause irreparable harm to your personal life or business. The hardship must stem from the collection or enforcement action being taken, not simply from owing taxes.

Eligibility also extends beyond individual financial distress. If you have experienced a delay of more than 30 days in resolving a tax problem after contacting the IRS, you may qualify for TAS help. This applies when you have not received a response or resolution by a date the IRS promised. You may also qualify if you believe an IRS system or procedure is not working as it should and this has prevented the resolution of your problem.

Information and Documentation for Form 911

When completing Form 911, which can be downloaded from the IRS website, you must gather the correct information and supporting documents. The form is divided into several sections:

• Section I, Taxpayer Information: You will need to provide your full name, current mailing address, Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN), and a daytime telephone number.
• Section II, Representative Information: This section should only be completed if you have authorized a tax professional, like a CPA or attorney, to represent you. It requires their information and a signed Form 2848 or Form 8821 if not already on file with the IRS.
• Section III, Tax Issue Information: You must identify the specific tax years and the tax form numbers (e.g., Form 1040, Form 941) related to your problem.
• Section IV, Description of Problem and Hardship: Provide a clear, chronological account of the issue, including dates of contact with the IRS and the actions they have taken. Be specific about the financial impact, linking it to the eligibility criteria.
• Section V, Description of Relief Requested: Clearly state the action you want the IRS to take. For instance, write “Release the levy on my checking account” instead of a general plea for help.

Submitting Form 911 and Next Steps

After completing Form 911 and attaching supporting documents, you must submit it by mail or fax, as electronic filing is not an option. Send the form to the correct TAS office for your area; there is at least one in every state, the District of Columbia, and Puerto Rico. You can find the right mailing address or fax number using the office locator tool on the TAS website or by calling their national number.

If you do not receive a response within 30 days of submission, you should call the Taxpayer Advocate Service. If your case is accepted, it will be assigned to a case advocate who will be your point of contact. This advocate acts as your liaison, communicating with the IRS on your behalf to explore resolution options.

The advocate’s role is to ensure your rights are protected and that the IRS follows its procedures. While the advocate will argue your case, TAS cannot unilaterally overturn IRS decisions or guarantee a specific outcome. The service works to facilitate a fair process, but the final authority often remains with the IRS.