What Is a Tax Advocate and How Can They Help You?

The Taxpayer Advocate Service (TAS) is an independent resource within the Internal Revenue Service (IRS). It assists individuals, businesses, and organizations in resolving tax problems when traditional IRS channels are insufficient.

The Role of a Tax Advocate

The Taxpayer Advocate Service operates as an independent organization within the IRS. Established by Congress, its mission is to protect taxpayer rights and help resolve tax problems for those unable to find solutions through normal IRS processes. Tax Advocates act as a liaison, working within the IRS system to ensure fair treatment and adherence to taxpayer rights, as outlined in the Taxpayer Bill of Rights.

This independence allows TAS to advocate for taxpayers without undue influence from other IRS divisions. Unlike a tax preparer who assists with return filing or a legal representative, a Tax Advocate focuses specifically on resolving administrative problems within the IRS. They provide personalized, confidential service, with a dedicated advocate assigned to guide a taxpayer through the resolution process.

Eligibility for Assistance

The Taxpayer Advocate Service can intervene when specific criteria are met, primarily focusing on situations causing significant hardship or involving systemic issues within the IRS. Taxpayers should attempt to resolve their problem directly with the IRS through normal channels before seeking TAS assistance, as it is considered a last resort.

Significant hardship arises when an IRS action, or lack of action, causes economic harm to a taxpayer. This includes situations where the taxpayer cannot afford basic necessities like housing, food, transportation, or medical care due to the tax problem. Examples of such hardship include an immediate threat of adverse action, such as a levy on wages or bank accounts, or a seizure of property that would prevent the taxpayer from meeting essential living expenses. TAS may also assist if the taxpayer will incur significant costs, including professional fees, or face irreparable injury or long-term adverse impact if timely relief is not granted.

Systemic issues refer to IRS administrative processes, procedures, or actions that are not functioning as intended, creating a burden for the taxpayer or a group of taxpayers. This could involve prolonged delays, such as waiting more than 30 days for a response or resolution, or receiving incorrect notices. Difficulty reaching the correct IRS department or a failure of the IRS to respond by a promised date also fall under systemic issues that TAS might address.

Requesting Assistance

To initiate assistance from the Taxpayer Advocate Service, taxpayers submit Form 911, “Request for Taxpayer Advocate Service Assistance.” Taxpayers can obtain Form 911 from the IRS website, by calling the IRS toll-free at 800-829-3676, or by contacting their local TAS office.

When completing Form 911, taxpayers must provide their identifying information, such as name and taxpayer identification number (SSN, ITIN, or EIN). A concise description of the tax problem is required, detailing the specific issues and the actions already taken to resolve them directly with the IRS. It is also important to clearly state the specific relief or assistance being sought from TAS, providing any supporting documentation that might expedite the resolution process. Taxpayers should be aware that submitting frivolous arguments on this form can result in a $5,000 penalty.

Completed Form 911 can be submitted via fax, which is often the quickest method, or by mail to the local Taxpayer Advocate Service office. After submission, a TAS employee will process the form, and taxpayers can expect a response within 30 days. An assigned advocate will make initial contact by phone to discuss the issue, and may request additional documentation.