How can the Taxpayer Advocate Service help with IRS collection actions?
Facing an IRS levy, lien, wage garnishment, or threat of property seizure is stressful and time-sensitive. The Taxpayer Advocate Service (TAS) exists to help when IRS collection actions cause—or threaten to cause—significant economic harm or when taxpayer rights are at risk. Below I walk through when TAS is a good option, exactly how to request help (including Form 911), what documentation to bring, realistic timelines, and practical tips from my 15+ years advising clients on collection matters.
When should you contact TAS instead of—or in addition to—other IRS channels?
TAS is appropriate when:
- You are or will be unable to pay for basic living expenses (rent/mortgage, utilities, food, essential medical care) because of IRS collection actions.
- An IRS action (levy, lien, seizure, or prolonged delay) is causing imminent harm—like a business facing closure, a vehicle required for work about to be seized, or loss of a primary residence.
- You’ve tried normal IRS channels (collection or appeals) but are stuck in long delays or inconsistent responses that threaten your financial stability.
TAS is not a substitute for routine tax disputes or for professional representation. It’s an advocate inside the IRS focused on preventing or remedying unfair hardship (IRS Taxpayer Advocate Service; see also IRS Publication 1).
(Authoritative source: Taxpayer Advocate Service, TaxpayerAdvocate.IRS.gov; see IRS Publication 1, Your Rights as a Taxpayer.)
How TAS evaluates collection cases: the “significant hardship” test
TAS uses the concept of “significant hardship” to triage cases. Examples of significant hardship include:
- Losing access to funds critical for living or business operations because of a bank levy.
- A wage garnishment that reduces household income below necessary living expenses.
- An IRS seizure of property essential to earning income or obtaining medical care.
- Administrative delays that prevent an economic transaction (e.g., sale or refinance of a home) and cause imminent harm.
If you can document the likely or actual harm, TAS can assign a case advocate to work directly with IRS collection personnel to seek a practical resolution.
How to request TAS help (step-by-step)
- Gather documents before you call or submit a request:
- Copies of IRS notices (CP or LT letters) showing the collection action.
- Recent pay stubs, bank statements, and bills showing essential expenses (rent/mortgage, utilities, insurance, medical costs).
- Business cash-flow statements if a levy threatens operations.
- Copies of any prior correspondence with IRS collection or appeals.
- Submit Form 911 (Request for Taxpayer Advocate Service Assistance) or contact your local TAS office:
- Form 911 is the formal way to request TAS assistance. It asks you to describe the problem, the IRS action, and the requested relief.
- You can also contact a local TAS office directly; contact details and local office finder are available at the Taxpayer Advocate Service website (TaxpayerAdvocate.IRS.gov).
- Explain the hardship clearly and concisely:
- Describe immediate consequences (e.g., payroll cannot be paid, utilities will be cut, home will be seized).
- Quantify the impact where possible (monthly shortfall, number of employees affected, medical bills at risk).
- Provide any requested documents promptly:
- TAS advocates need supporting evidence to make a credible case to IRS collection teams.
- Cooperate with the assigned advocate:
- TAS assigns a case advocate who becomes your point of contact. Respond quickly to questions and keep your advocate updated on any changes.
- Understand possible remedies TAS can request:
- Temporary release or withdrawal of a levy while TAS investigates.
- Suspension of seizure actions pending review.
- Negotiation of installment agreements or other collection alternatives.
- Expedited reconsideration of an offer-in-compromise or other administrative remedy.
TAS cannot change law or policy, file tax returns for you, or act as your private attorney. Their role is to secure administrative remedies and to ensure fair process.
What to expect: timelines and likely outcomes
- TAS prioritizes cases with imminent economic harm. When harm is imminent, TAS often moves faster than routine IRS channels, and you may see temporary relief (levy holds or suspensions) within days to a couple of weeks.
- Complex disputes (appeals, offers-in-compromise involving multiple IRS divisions) can take longer—weeks to months—because TAS must coordinate across IRS functions.
- TAS will document its actions and, when appropriate, recommend systemic fixes to prevent similar taxpayer harm in the future (annual reports from the National Taxpayer Advocate highlight systemic issues).
What documentation helps TAS act quickly?
- Current bank statements and a recent bank ledger if a levy is involved.
- Pay stubs and a household budget showing essential monthly expenses.
- Business profit-and-loss or payroll records if a business bank levy threatens operations.
- Medical bills, letters from doctors, or pharmacy invoices if health issues are involved.
- Copies of prior IRS correspondence, collection notices, and any responses submitted.
Providing clear, organized documentation reduces back-and-forth and speeds the advocate’s ability to negotiate a remedy.
Practical examples and common outcomes (real-world scenarios)
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A small business with a bank levy: TAS often obtains a temporary hold on the levy long enough to let the taxpayer present evidence of essential payroll obligations and negotiate an installment agreement for an undisputed portion of the debt. (See also our guide on Options for Paying Taxes After a Bank Levy Has Been Placed.)
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Home seizure about to occur: TAS can intervene to ensure the IRS considered alternatives (installment agreement, offer in compromise, or lien subordination) and, where appropriate, request suspension of seizure while the case is reviewed. For more on lien remedies, see Options When the IRS Files a Notice of Federal Tax Lien.
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A taxpayer overlooked for an offer-in-compromise: TAS can request expedited reconsideration if the failure to consider documentation caused imminent economic harm.
Tips I use in practice when referring clients to TAS
- Don’t wait until the levy or seizure has already fully taken effect—early engagement gives TAS more options.
- Prepare a succinct cover letter or timeline of events to accompany Form 911; busy advocates appreciate clearly organized cases.
- Keep copies of every document and log dates/times of communications with IRS and TAS.
- If a levy hits your bank, immediately notify TAS and your bank about pending objections and provide bank account statements showing necessary balances for living/business needs.
Common mistakes to avoid
- Waiting too long to document the hardship. If you can show you were losing essential income or incurring unavoidable medical expenses, TAS is more likely to act quickly.
- Providing incomplete or unorganized paperwork, which delays relief.
- Expecting TAS to “fix” tax law problems; they can obtain administrative relief but cannot change statutory liabilities.
FAQs
Q: Is TAS free?
A: Yes. TAS services are free to taxpayers (Taxpayer Advocate Service).
Q: Will TAS represent me in court?
A: No. TAS advocates resolve administrative issues within the IRS. For litigation or formal representation you should consult a tax attorney or retain a licensed practitioner.
Q: How long will TAS take to respond?
A: If imminent economic harm is present, TAS often initiates relief quickly. More complex cases can take weeks to months. Always follow up politely if you don’t hear back.
When TAS cannot help and next steps
- If the issue is a pure legal dispute about tax liability with no immediate hardship, TAS may refer you to appeals or suggest retaining a tax attorney or enrolled agent.
- If TAS assistance doesn’t resolve the matter, you can pursue IRS appeals, seek help from a tax professional, or—if appropriate—consider bankruptcy options in coordination with counsel.
Related FinHelp resources
- For steps to stop a bank levy and recover funds, see our article: How to Release a Federal Tax Levy on Your Bank Account.
- If a lien is the problem, review options here: Options When the IRS Files a Notice of Federal Tax Lien.
- If an offer-in-compromise could be part of the solution, consult: How to Qualify for an Offer in Compromise Based on Doubt as to Liability.
Authoritative references
- Taxpayer Advocate Service — official site and local office finder: https://www.taxpayeradvocate.irs.gov/ (National Taxpayer Advocate publications and how to contact TAS).
- IRS Publication 1, Your Rights as a Taxpayer (overview of taxpayer rights and TAS role).
- IRS collection guidance on levies, liens, and seizures (see IRS.gov collection pages).
Professional disclaimer
This article is educational and does not constitute individualized tax advice. I am a CPA and CFP® with experience helping clients work with TAS and the IRS, but your facts may differ. Consult a qualified tax professional (CPA, EA, or tax attorney) for personalized guidance.