What is the Taxpayer Advocate Service (TAS)?
The Taxpayer Advocate Service (TAS) is a vital resource for taxpayers. It’s like having a personal advocate who can help you navigate the complex world of taxes. But it’s not part of the regular IRS; it’s an independent organization within the IRS. Think of it as a watchdog, making sure the IRS treats taxpayers fairly. TAS’s goal is to resolve tax problems and, more broadly, improve IRS systems.
Background and History
The idea behind the Taxpayer Advocate Service started in the late 1970s when Congress recognized that some taxpayers were falling through the cracks and needed more support. They needed a way to get help when they faced difficulties navigating the IRS’s processes. It officially became the Taxpayer Advocate Office, before evolving into the Taxpayer Advocate Service we know today. Over the years, it has grown and adapted to better serve taxpayers and address the complex issues they face.
How TAS Works
The TAS operates with a focus on providing personalized and effective assistance. Here’s a breakdown of how they typically work:
- Problem Assessment: First, TAS will carefully assess the details of your specific tax problem. They want to understand your situation and why you are having trouble.
- Case Assignment: If your situation meets TAS criteria, your case will be assigned to a dedicated advocate. This person will guide you and work to resolve your case. They will be your point of contact.
- Independent Action: Your advocate works independently within the IRS. This means they are not bound by the same rules as regular IRS employees. They can cut through bureaucratic red tape. They can use the available resources to help find the best solution for your situation.
- Resolving the Issue: TAS advocates work to find a solution and resolve your tax problem, whether it’s a delay in processing a refund, a confusing notice, or other difficulties. They’ll communicate with the IRS on your behalf to help facilitate a solution.
- Systemic Advocacy: Beyond individual cases, the TAS can identify systemic problems in the IRS. They can recommend changes to policies and procedures to make the entire tax system work better for all taxpayers. This makes the TAS a powerful force for tax reform.
When to Contact TAS
You might be wondering, when is the right time to call TAS? Here are some situations that are ideal for their intervention:
- IRS Problems Not Resolved: You’ve tried to resolve your issue through normal channels but haven’t gotten anywhere.
- Financial Difficulty: You’re facing significant financial hardship due to IRS actions. This might include not being able to pay for basic needs.
- Unresponsive IRS: You haven’t been able to get any response from the IRS in a reasonable amount of time.
- Threat of Adverse Action: The IRS might be about to take action against you (like a levy on your bank account or wage garnishment).
- System Issues: You’ve encountered significant delays or issues with the IRS that seem unreasonable.
- You believe an IRS system is not functioning as intended: This includes situations where you encounter errors with automated IRS systems.
In these cases, TAS can step in and help you find a solution to the issues.
Who is Eligible for TAS Assistance?
The Taxpayer Advocate Service is available to all taxpayers. This includes individuals, businesses (large and small), tax-exempt organizations, and estates. You don’t have to meet a specific income threshold to get their help. TAS’s mission is to assist those who are experiencing difficulties with the IRS, no matter their financial situation.
To find out if TAS can help, you generally need to meet one of these criteria:
- You’re Facing a Significant Hardship: You are experiencing financial difficulty, have immediate threats of adverse action, or have had significant delays from the IRS.
- You’ve Tried IRS Channels First: You’ve gone through the usual IRS channels and have not been able to resolve your issue.
- Your Issue Falls Within TAS Guidelines: TAS assistance is limited to problems that fit their established procedures.
What TAS Cannot Do
While TAS is there to help, it’s important to be realistic about their limitations. Here are some things TAS typically cannot do:
- Tax Advice: TAS doesn’t offer advice on tax law or preparation. They focus on resolving issues with IRS procedures, not tax calculations.
- Directly Change Tax Law: TAS can’t change the existing tax laws; they can only advocate for system improvements.
- Intervene in Every Case: While they want to help everyone, resources are limited. They usually focus on the cases with the most significant impact on taxpayers.
How to Contact TAS
Getting in touch with TAS is generally straightforward. There are a few ways to do it:
- Phone: You can call their toll-free number: 1-877-777-4778.
- Online: Visit the TAS website: Taxpayer Advocate Service.
- Local Office: Find a local TAS office near you.
- Form 911: You can also submit Form 911, Request for Taxpayer Advocate Service Assistance (And Disaster Relief).
- Referral: In some cases, the IRS might refer your case to TAS.
Whichever way you choose, be prepared to provide details about your issue. Be as specific as possible and have any relevant documents ready to share. The clearer you are in your description, the better the TAS can understand your situation and offer appropriate solutions.
Related Concepts/Terms
To further understand the context of TAS, here are some related terms that might be useful to know:
- IRS (Internal Revenue Service): The federal agency responsible for collecting taxes and enforcing tax laws.
- Tax Levy: Legal seizure of a taxpayer’s property or assets by the IRS to pay outstanding tax debt.
- Wage Garnishment: A legal action where a portion of your paycheck is taken to pay off tax debt.
- Tax Lien: A legal claim against your property by the IRS for unpaid taxes.
- Taxpayer Rights: The fundamental legal protections every taxpayer is entitled to under federal and state tax laws.
- Offer in Compromise (OIC): An agreement with the IRS to settle a tax debt for a lower amount than what is originally owed.
- Innocent Spouse Relief: Relief for a taxpayer who unknowingly filed a joint tax return with a spouse who underreported income or didn’t pay the required taxes.
Tips for Working with TAS
- Be Organized: Gather all your relevant tax documents and correspondence with the IRS before you contact TAS.
- Be Specific: Clearly explain your issue and what steps you have already taken to resolve it.
- Be Patient: While TAS can often help, they might still need time to investigate and work with the IRS.
- Stay in Contact: Respond to requests from your TAS advocate in a timely manner to expedite the resolution process.
- Keep Records: Make sure you keep a record of all your conversations with TAS. Include dates and names of people you’ve talked to. This can be helpful to reference if needed.
Common Mistakes/Misconceptions
- TAS is not a Substitute for Filing Taxes: The Taxpayer Advocate Service can’t prepare tax returns for you, or advise on tax calculations. TAS focuses on solving problems with the IRS.
- TAS is not Always a Quick Fix: Solving complex tax issues takes time, even with TAS involved. Be patient.
- TAS Cannot Overturn Tax Law: They can’t make the IRS ignore the tax code. TAS focuses on issues arising from IRS actions or processes.
Conclusion
The Taxpayer Advocate Service is a valuable resource for taxpayers. It is dedicated to helping those experiencing difficulties with the IRS. If you’re facing tax challenges, don’t hesitate to reach out for assistance. TAS is there to help you navigate the complexity of the tax system and achieve fair outcomes. The TAS is truly a resource you want to know about if you’re facing difficulties with the IRS.