How to Engage the Taxpayer Advocate Service: When and How to Ask for Help

Overview

The Taxpayer Advocate Service (TAS) is an independent organization within the IRS that exists to help taxpayers who cannot resolve problems through normal IRS channels or who are experiencing serious hardship. TAS is free, confidential, and staffed by employees who combine technical tax knowledge with casework advocacy. (See the official TAS site: https://www.taxpayeradvocate.irs.gov/.)

I’m a CPA with more than 15 years helping clients through IRS problems. In practice, TAS is most useful when normal IRS service channels are stalled, when a taxpayer faces immediate financial jeopardy, or when systemic issues are affecting large numbers of taxpayers. This guide explains when to contact TAS, how to prepare a case, what TAS can and cannot do, and practical steps to get the best outcome.

When should you contact the Taxpayer Advocate Service?

Contact TAS when one or more of the following apply:

• You face or will face immediate financial hardship (examples: threat of eviction or utility shutoff, bank levy that will stop payroll or critical payments, or inability to buy food or medicine).
• An IRS action (or inaction) creates a clear, significant adverse impact—delays in refunds or processing beyond normal timeframes can qualify.
• You’ve tried to resolve the issue through normal IRS channels for a reasonable period and have made repeated unsuccessful contacts.
• You believe your taxpayer rights have been violated or the IRS is not following its procedures.
• You are dealing with a systemic problem that affects other taxpayers or a barrier within IRS operations.

TAS also accepts cases involving complex issues where the taxpayer would be disadvantaged by continuing delays (e.g., prolonged holds on Earned Income Tax Credit claims, extended identity-verification holds on refunds, wrongful levies or liens). The TAS mission and criteria are summarized on the TAS website and in the Taxpayer Bill of Rights (see https://www.irs.gov/taxpayer-bill-of-rights and https://www.taxpayeradvocate.irs.gov/).

How to request TAS assistance (step-by-step)

1. Gather your documentation before contacting TAS. Include copies of notices, letters, transcripts, correspondence dates and times, names of IRS personnel you spoke with (if known), and records showing financial impact (bank statements, eviction notices, medical bills).

2. Try typical IRS channels first. TAS expects taxpayers to have made reasonable attempts to resolve the issue with the IRS—phone calls to the number on the notice, online account actions, and working with the IRS unit handling the case. If those efforts fail or aren’t possible because of emergency hardship, go to step 3.

3. File Form 911 (Request for Taxpayer Advocate Service Assistance). Form 911 is the primary way to request TAS help; it asks you to describe the problem, list previous IRS contacts and describe the relief you’re seeking. You can find Form 911 and filing instructions at the TAS site (https://www.taxpayeradvocate.irs.gov/). If you prefer, you can call TAS directly at 1-877-777-4778 to reach the TAS intake line.

4. Consider authorizing a representative. If you want a CPA, attorney, or enrolled agent to represent you with TAS and the IRS, submit Form 2848 (Power of Attorney and Declaration of Representative) or attach a signed statement authorizing representation. This speeds communication and reduces errors.

5. Contact your local TAS office if the problem is local or urgent. TAS maintains local offices in all 50 states, Guam, and Puerto Rico; contacting the local office can be faster than national intake for regional matters.

6. Keep the TAS case number and maintain communications. TAS will assign a case advocate and provide a case number; keep that number and respond promptly to requests for additional documents.

What to include on Form 911 and in your package

• Taxpayer name, address, SSN/ITIN, and tax year(s) affected.
• A clear, concise summary of the problem and the timeline of events.
• Names, dates, and reference numbers for prior IRS contacts (forms, notices, IRS representatives, phone call logs).
• Documentation proving hardship (eviction notice, bank statements showing insufficient funds, medical bills, payroll stubs).
• The specific remedy you are requesting (release levy, expedite refund, remove erroneous lien, etc.).

A well-documented, organized submission increases the chance of a timely, favorable response. If you need guidance on organizing paperwork for an IRS contact or audit, see our practical guide on how to organize supporting documentation for a tax audit: “How to Organize Supporting Documentation for a Tax Audit” (internal resource: https://finhelp.io/glossary/how-to-organize-supporting-documentation-for-a-tax-audit/).

What TAS will do and realistic timelines

TAS performs case advocacy—meaning an assigned advocate will work with the IRS on your behalf to identify administrative options, expedite processing, and escalate when necessary. Typical TAS actions include:

• Assigning a case advocate and opening a case file.
• Contacting the IRS operating division handling the matter to request expedited action or alternative administrative remedies.
• Helping prepare documentation or correcting procedural mistakes (e.g., records that prevent refund processing).
• Negotiating temporary relief in cases of financial hardship (release of levy, temporary suspension of collection actions, or installment alternatives).
• Referring complex legal issues to the Office of the National Taxpayer Advocate or other IRS components, and issuing system-change recommendations where appropriate.

Timing: TAS intake and assignment are usually quick for urgent hardship cases—often within a few business days. Full resolution depends on complexity; some cases close in weeks, others may take several months. The National Taxpayer Advocate issues an annual report to Congress that provides broader statistics on TAS workload and timeliness (https://www.taxpayeradvocate.irs.gov/annual-report/).

What TAS cannot do

• TAS cannot change tax law or overturn statutes. It works within IRS policy and law to find administrative solutions.
• TAS does not provide legal representation in Tax Court (though they can explain appeal options). For litigation or formal appeals, consult a tax attorney or certified representative.
• TAS cannot issue refunds instantly or guarantee a specific outcome—only the normal administrative processes (sometimes expedited) can produce a result.

How TAS interacts with other remedies

TAS is separate from the IRS Appeals function and from formal judicial appeals. If you disagree with an IRS determination, you may still need to use the Appeals Office or file a petition in Tax Court depending on the situation. TAS can sometimes help you pursue those remedies more efficiently by clarifying issues and making sure the IRS follows correct procedures.

If your issue involves collections—liens or levies—TAS often coordinates with collection units. For a primer on liens and levy issues and options, see our article “Dealing with IRS Collections: Liens, Levies, and Seizures” (internal resource: https://finhelp.io/glossary/dealing-with-irs-collections-liens-levies-and-seizures/).

Practical tips to increase your chance of success

• Document everything: keep a log of phone calls (date, time, rep’s name, outcome) and copies of all letters and forms.
• Be concise: TAS advocates review facts quickly. Provide a one-page summary of the problem and a timeline up front, then attach supporting documents.
• Focus on remedy: tell TAS exactly what you want (release a levy, expedite a return, remove a lien, extend a deadline) and why that remedy is reasonable.
• Use a representative: experienced tax professionals know how to frame TAS requests and can reduce back-and-forth.
• Follow up politely but persistently: maintain contact through your advocate and respond to requests for documentation quickly.

Example scenarios where I’ve recommended TAS involvement

• A small-business client had a bank levy that prevented payroll; after filing Form 911 and documenting payroll obligations, TAS helped secure a short-term release so the business could meet payroll while we negotiated a payment plan.
• A family’s Earned Income Tax Credit refund was held during an identity-verification process for more than nine months; TAS intervened, helped organize verification, and expedited the release of the refund after IRS verification procedures completed.

These examples reflect typical TAS successes—advocacy does not rewrite the law, but it often resolves procedural problems that cause immediate harm.

How to contact TAS (quick reference)

• TAS intake phone: 1-877-777-4778 (toll-free).
• TAS website and local office directory: https://www.taxpayeradvocate.irs.gov/.
• File Form 911 (Request for Taxpayer Advocate Service Assistance) online or by mail following TAS instructions.

Closing notes and disclaimer

The Taxpayer Advocate Service is a powerful, free resource when you’re stuck with an IRS problem that causes financial hardship, extended delays, or rights concerns. In my practice as a CPA, using TAS for the right cases often produces faster, more practical relief than continuing to work through standard IRS channels alone.

This article is educational and not individualized tax advice. For your specific situation, consult a licensed tax professional or contact TAS directly. Authoritative sources used include the Taxpayer Advocate Service website and the IRS Taxpayer Bill of Rights (https://www.irs.gov/).