Understanding the Taxpayer Advocate Service and When to Contact Them

What Is the Taxpayer Advocate Service and When Should You Contact Them?

The Taxpayer Advocate Service (TAS) is an independent organization within the IRS that helps taxpayers resolve urgent problems that the taxpayer has been unable to fix through normal IRS channels. TAS focuses on three situations: serious financial hardship, delays that create or will create financial harm, and systemic issues that affect groups of taxpayers. TAS also issues an annual report to Congress that highlights recurring problems and recommends changes (see Taxpayer Advocate Service resources).

Quick facts and where to start

• TAS provides help at no charge. (See taxpayeradvocate.irs.gov for official guidance.)
• Phone: 1-877-777-4778 (national TAS number). Local office contact information is available on the TAS site.
• To request help you can call TAS or submit IRS Form 911, “Request for Taxpayer Advocate Service Assistance.”

Official TAS pages, including how to contact them and eligibility details, are the primary sources for current rules and contact information (Taxpayer Advocate Service; IRS Help for Taxpayers).

How TAS works — step by step

1. Intake and screening: TAS staff will ask about your attempts to resolve the issue with the IRS, financial impacts, and any deadlines. They use that information to determine eligibility.
2. Assignment: If eligible, TAS assigns a local taxpayer advocate who becomes your point of contact.
3. Case work: The advocate investigates the problem, coordinates with IRS offices, requests expedited action when needed, and documents the case.
4. Outcome and follow-up: TAS will either resolve the case, issue temporary relief, or refer you elsewhere while documenting recommended systemic changes.

Expect a case number and a single point of contact; advocates typically provide timelines and next steps. TAS also has limited authority to secure immediate relief (e.g., stay levies or expedite refunds) when warranted.

When you should contact TAS

Contact TAS when:

• You’re facing immediate financial hardship because of an IRS action (levy, lien, loss of income) or delay.
• Your tax refund has been unreasonably delayed after you’ve tried normal channels and your household needs the money.
• The IRS has not acted on your problem after repeated contacts and the delay causes or will cause significant harm.
• You believe your taxpayer rights are being violated or that you’ve been treated unfairly by IRS procedures.
• You have tried regular IRS customer service and have documentation showing the issue remains unresolved.

TAS is not limited to complex cases — many simple problems (lost refunds, misapplied payments, wrongful levies) qualify if they cause financial hardship or cannot be fixed through ordinary IRS processes.

What TAS can — and cannot — do

What TAS can do:

• Act as a case manager and liaison to get faster action from the IRS.
• Request immediate relief in hardship cases (for example, temporary release of levy to access bank funds).
• Explain options and the next steps, including collection alternatives (installment agreements, offers in compromise) and procedural rights.
• Advocate for systemic fixes and recommend changes to IRS policy.

What TAS cannot do:

• Prepare your tax return or represent you in court.
• Change tax law.
• Guarantee a specific outcome — some problems require legal processes or time-intensive reviews.
• Replace a private tax professional where specialized tax planning or litigation is needed.

How to contact TAS and what to bring

• Call 1-877-777-4778 or find your local TAS office at taxpayeradvocate.irs.gov.
• Complete and submit Form 911 (Request for Taxpayer Advocate Service Assistance) to document the request; your advocate may ask you to complete it.
• If you use a representative, submit Form 2848 (Power of Attorney) to authorize them to act for you.
• Bring documentation: copies of correspondence, dates and summaries of IRS calls, return copies, notices (CP or LT letters), bank statements showing hardship, and proof of attempts to resolve the issue.

In my practice, the cleanest cases have a clear timeline and copies of all IRS notices. That lets the advocate focus on problem resolution instead of reconstructing past contacts.

Real-world examples where TAS helped

• Delayed refund needed for rent and utilities: TAS expedited a refund release after weeks of system holds and identity-verification delays.
• Wrongful levy on bank account: TAS coordinated a temporary levy release so the taxpayer could meet immediate living expenses while the collection issue was reviewed.
• Prolonged processing of innocent spouse claim: TAS worked with multiple IRS units to get a stalled Innocent Spouse claim moved forward.

These are typical scenarios; TAS also helps small businesses with collection and levy problems that threaten operations.

Practical tips to improve your TAS experience

• Document everything: dates, names, phone numbers, and the gist of each call.
• Be concise: tell the advocate the precise financial harm, what you’ve tried, and what relief you need.
• Use Form 911 early if you meet TAS criteria — it creates a formal request and speeds assignment.
• If you have a tax professional, provide clear written authorization (Form 2848).

Common misconceptions

• “You must have a tax attorney to contact TAS.” False — taxpayers can reach TAS directly.
• “TAS can fix any IRS problem immediately.” False — TAS has influence but not limitless power; complex legal or systemic issues may still take time.
• “TAS will always reduce or cancel my tax debt.” False — TAS can seek relief for hardship and fairness but cannot unilaterally erase liabilities without proper legal or administrative basis.

Related resources on FinHelp

• Learn collection and audit rights and using the Taxpayer Bill of Rights: Using the Taxpayer Bill of Rights During Collection and Audit Issues.
• If your refund was offset or delayed, see steps to recover or speed it up: How to Request an IRS Refund Reconsideration After an Offset.
• Compare tax-debt solutions when TAS involvement is part of a larger plan: When to Consider an Offer in Compromise vs Bankruptcy for Tax Debt.

These internal guides explain adjacent steps (appeals, offers in compromise, refund offsets) you may need alongside TAS assistance.

Frequently asked questions

• How long will TAS take to assign an advocate? Timing varies by office and caseload; if you meet hardship criteria, TAS often expedites assignment.
• Will TAS give legal advice? TAS staff can explain procedures and options but do not provide legal representation — consult a tax attorney or enrolled agent for legal strategy.
• Can TAS stop an IRS levy right away? TAS can request a temporary stay of levy in hardship situations, but each request depends on the facts and documentation.

Sources and further reading

• Taxpayer Advocate Service, Official Site: https://www.taxpayeradvocate.irs.gov/
• IRS Help for Taxpayers: Taxpayer Advocate Service: https://www.irs.gov/help/tas
• National Taxpayer Advocate Annual Reports to Congress (for data and systemic recommendations): available at taxpayeradvocate.irs.gov/reports/ (see the latest report for annual caseload figures).

Professional disclaimer: This article is educational and does not constitute tax, legal, or financial advice. For help with your particular situation, consult a licensed tax professional or attorney. If you need TAS assistance now, contact TAS directly or discuss options with your tax advisor.

(Updated to reflect TAS procedures and contact information current as of 2025; always verify details on the official IRS or TAS websites.)