How TAS helps taxpayers in collections

The Taxpayer Advocate Service (TAS) steps in when normal IRS channels haven’t resolved a collections problem or when a taxpayer is suffering or likely to suffer significant hardship. Practical ways TAS can help include:

  • Investigating case delays or errors and coordinating directly with the IRS collections function.
  • Helping taxpayers explore solutions such as installment agreements, offers in compromise, or temporary hardship (currently not collectible) status.
  • Issuing a Taxpayer Assistance Order (TAO) to stop or change IRS collection action when necessary to prevent immediate economic harm. (See IRS guidance on TAOs.)
  • Helping prepare and review financial statements and documentation the IRS needs for collection decisions.

TAS does not charge for service and is intended to protect taxpayer rights and ensure fair treatment (IRS: Taxpayer Advocate Service).[https://www.irs.gov/advocate]

Who is eligible and when to contact TAS

You may request TAS help when any of the following apply:

  • You’re experiencing—or are about to experience—economic harm because of IRS collection actions (levy, lien, wage garnishment).
  • Your case has been delayed unreasonably and normal IRS contacts haven’t resolved it.
  • You believe IRS procedures or actions have violated your rights or created a systemic problem affecting many taxpayers.

If routine contacts with the IRS collections office fail to resolve the problem, contact TAS early rather than later. TAS can sometimes act quickly to stop an impending levy or other immediate enforcement action.

How to contact TAS and start the process

  1. File IRS Form 911 (Request for Taxpayer Advocate Service Assistance) — this is the primary written request TAS uses. (IRS: Form 911)
  2. Call the TAS toll-free number: 1-877-777-4778. You can also find local TAS office contact info on the TAS website.[https://www.irs.gov/advocate]
  3. Be ready to explain what IRS contacts you’ve already made and what relief you want. TAS will screen your case for the statutory criteria and, if eligible, assign an advocate.

Note: TAS is independent within the IRS but is not a substitute for a paid tax representative when you need representation in litigation or complex negotiations.

Documents and information to gather

To speed TAS assistance, have these ready:

What TAS can’t do

  • TAS can’t overturn tax law or erase a legitimate tax liability by itself — it can, however, help negotiate an acceptable resolution or request administrative relief when appropriate.
  • TAS does not provide legal representation in court; you’ll still need an attorney or enrolled agent for litigation.
  • TAS cannot file or prepare your tax returns for you (it can, however, help connect you to free return-prep resources in some cases).

Practical tips and realistic expectations

  • Document every interaction with the IRS and keep copies of mailed notices and receipts. Accurate records make TAS interventions faster and more effective.
  • If you expect a levy or lien, contact TAS immediately—some actions can be paused with timely TAS involvement.
  • Use TAS alongside other options: while TAS helps with advocacy and stopping harmful actions, you may still need a negotiated payment plan, an Offer in Compromise, or bankruptcy in extreme cases. For help deciding between professional options, see our comparison of working with a CPA versus a tax-resolution firm.Working with a CPA vs. a Tax Resolution Firm for Collections

Example (brief)

A small-business client faced repeated bank levies after unfiled returns triggered an assessment. After standard IRS contacts failed, TAS reviewed the financials, issued a short-term TAO to stop levies, and helped negotiate a manageable installment plan while the client filed missing returns.

Sources and further reading

Disclaimer: This article is educational and does not replace personalized tax or legal advice. For complex or high-dollar matters consult a qualified tax attorney, CPA, or enrolled agent.