What Is IRS Form 1093 and How Do You File It?

IRS Form 911, “Request for Taxpayer Advocate Service Assistance,” is used to request help from the Taxpayer Advocate Service (TAS), an independent organization within the IRS. A taxpayer files this form when experiencing a significant problem with the IRS that has not been resolved through normal channels. The TAS acts as a voice for the taxpayer to ensure they are treated fairly and their rights are protected during disputes.

Determining Eligibility for a Taxpayer Assistance Order

A Taxpayer Assistance Order is not granted for minor inconveniences; eligibility hinges on “significant hardship.” This means a serious privation is being caused by the way the IRS is administering tax laws. The TAS evaluates for an immediate threat of adverse action, such as a pending levy on wages or a seizure of property.

Another consideration is whether a delay of more than 30 days in resolving an account problem has occurred, causing hardship. The TAS will also assess if the taxpayer will incur significant costs, like professional representation fees, or suffer irreparable injury if relief is not provided. This could involve long-term adverse impacts, such as damage to a person’s credit rating. Simply disagreeing with a tax law or a legally correct IRS decision is not grounds for a TAO.

Information Required to Complete Form 911

The form requires basic taxpayer details, including name, address, and Social Security Number or Employer Identification Number. You must also provide information for your spouse if the issue relates to a joint tax return. It is important to describe the specific IRS action, or inaction, that is causing the problem.

A central part of the form is the detailed description of the hardship being experienced. This section requires you to explain how the IRS’s handling of your case is causing a serious privation. You must also state the specific relief or assistance you are requesting from the TAS, such as a request to release a levy or issue a delayed refund.

Submitting the Completed Form

The form can be downloaded from the official IRS website. Once completed and signed, Form 911 must be submitted directly to the Taxpayer Advocate Service by mail or fax. Do not send the form to a general IRS processing center, as this will cause significant delays.

The correct mailing address or fax number is specific to your geographical location. To find the appropriate office, you can use the locator tool on the Taxpayer Advocate Service section of the IRS website or call the TAS toll-free number. After the form is submitted, a representative from the TAS will typically contact you within a few business days to discuss your case and determine the next steps.