The Taxpayer Advocate Service is
Your Voice at the IRS!

Periodically we get a call from someone who has a tax problem with the IRS that is well beyond the scope our capabilities to provide assistance. this is usually because they ignored and ultimately put off their tax issues for so long the normal processes at the Internal Revenue Service can no longer work for them to solve the tax issue.

That's when we suggest they make a phone call to the Taxpayer Advocate Service.

Before you immediately pick up the phone and call them you should understand a few things first. There are rules of procedure within the IRS that should be followed to get the best possible service. If you try to circumvent the standard processes you are going to find your behaviour will not be well received. We frequently tell our clients that most of the rules have been established to make the process fairer for the taxpayer than it is for the IRS. It's true.

Obviously the better you learn the rules the easier it is to work within the system. But periodically it all breaks down and the IRS is aware if this. That's why they have created the Taxpayer Advocate Service. If you feel you have hit a wall within the IRS that you simply don't know how to overcome, do not hesitate to make a call to the Taxpayer Advocate Service.

We have to be upfront with you though. The Taxpayer Advocate Service can be of assistance if you are ultimately in the right and your problem is one that was never properly addressed in the first place or one that should be deserving of a second chance. They are good and caring people who try their best and go out of their way to assist those who deserve their time and trouble. If you are simply trying to find a back door soluton to something you know you messed up, this is not the path.

The following is from the Tax Advocate Website: http://www.irs.gov/uac/Contact-Your-Advocate!-

The Taxpayer Advocate Service

The TAS office offers free, independent, and confidential tax assistance to taxpayers unable to resolve their tax problems through normal channels or individuals experiencing a hardship.  The Taxpayer Advocate Service helps individual and business taxpayers resolve problems with the IRS. 

Ensuring taxpayer problems which are not resolved through normal IRS channels are promptly and impartially handled; Assisting taxpayers who are facing hardships; Identifying issues that compromise taxpayer rights, increase taxpayer burden or create problems; and bringing these issues to the attention of IRS management; Recommending administrative and legislative changes through the National Taxpayer Advocate's Annual Report to Congress.

What is a Tax Advocate Service?

The Taxpayer Advocate Service (TAS) is an independent organization within the IRS. We help taxpayers who are experiencing economic harm, such as not being able to provide necessities like housing, transportation, or food; taxpayers who are seeking help in resolving problems with the IRS; and those who believe an IRS system or procedure is not working as it should. Here are some things every taxpayer should know about TAS:

• Our service is free and tailored to meet your needs.

• You may be eligible for our help if you have tried to resolve your tax problem through normal IRS channels and have gotten nowhere, or you believe an IRS procedure just isn't working as it should.

• The worst thing you can do is nothing at all!

• We help taxpayers whose problems are causing financial difficulty or significant cost, including the cost of professional representation. This includes businesses as well as individuals.

• If you qualify for our help, we’ll do everything we can to get your problem resolved. You will be assigned to one advocate who will be with you at every turn.

• We have at least one local taxpayer advocate office in every state, the District of Columbia, and Puerto Rico. You can call your local advocate, whose number is in your phone book and in Pub. 1546, Taxpayer Advocate Service -- Your Voice at the IRS. You can also call our toll-free number at 1-877-777-4778.

• As a taxpayer, you have rights that the IRS must abide by in its dealings with you. Our tax toolkit at www.taxtoolkit.irs.gov can help you understand these rights.

• TAS also handles large-scale or systemic problems that affect many taxpayers. If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System.

You can get updates on hot tax topics by visiting our YouTube channel at www.youtube.com/tasnta and our Facebook page at http://www.facebook.com/YourVoiceAtIRS, or by following our tweets at http://twitter.com/YourVoiceatIRS. 

The Taxpayer Advocate Service is here to help

Our job is to ensure that every taxpayer is treated fairly, and that you know and understand your rights. We offer free help to guide you through the often-confusing process of resolving your tax problems that you haven’t been able to solve on your own. Remember, the worst thing you can do is nothing at all!

When to Come to TAS

If you are having tax problems and have not been able to resolve them yourself, come to us. Even if you feel like there is nowhere to turn, the worst thing you can do is nothing at all. Our advocates will ensure that your best interests are represented to the IRS.

TAS can help if you can’t resolve your problem with the IRS and:

• Your problem is causing financial difficulties for you, your family, or your business.

• You face (or your business is facing) an immediate threat of adverse action.

• You have tried repeatedly to contact the IRS but no one has responded, or the IRS has not responded by the date promised. 

If you qualify for our help, we’ll do everything we can to get your problem resolved. You will be assigned to one advocate who will be with you at every turn. We have offices in every state, the District of Columbia, and Puerto Rico. Although TAS is independent within the IRS, our advocates know how to work with the IRS to get your problems resolved. And our services are always free.

Qualifying taxpayers will receive personalized service from a knowledgeable taxpayer advocate who will:

• Listen to their problems,

• Help them understand what needs to be done to resolve the problems, and

• Stay with them every step of the way until the problems are resolved.

Taxpayer Advocate Service Cannot Help Everyone

The Taxpayer Advocate Service (TAS) is designed to be a "safety net" for taxpayers who are experiencing problems with the IRS. However, we can’t possibly help all six million to 12 million taxpayers who may be having problems at any given time. So, in June 2012, we provided information to better clarify the types of cases where we can add the most value. These tend to fall into four categories

1. Where a taxpayer is experiencing some financial difficulty, emergency, or hardship, and the IRS needs to move much faster than it usually does (or even can) under its normal procedures. In those cases, time is of the essence. If the IRS doesn't act quickly (for example, to remove a levy or release a lien), the taxpayer will experience even more financial harm

2. Where many different IRS units and steps are involved, and the case needs a "coordinator" or "traffic cop" to make sure everyone does their part. TAS plays that role

3. Where the taxpayer has tried to resolve a problem through normal IRS channels but those channels have broken down

4. Where the taxpayer is presenting unique facts or issues (including legal issues), and the IRS is applying a "one size fits all" approach, isn’t listening to the taxpayer, or doesn’t recognize that it needs new guidance for those circumstances

Last year, we assessed where our efforts have the greatest impact, and identified four types of issues in which the IRS seemed to get the right answer (though slowly). Those cases involve the processing of original tax returns, amended returns, rejected and unpostable returns, and injured (but not innocent) spouse claims. We determined that TAS generally won’t accept cases involving these pure processing issues so we could focus on higher-impact problems

However, there are many exceptions to this policy. If the taxpayer is suffering an economic burden, TAS will take the case. If the case involves other issues, as in the example below, TAS will take the case. If the taxpayer is referred by a congressional office, TAS will take the case. And if the taxpayer specifically requests and insists, TAS will take the case

We’ll continue striving to help tax professionals and their clients. But before you contact TAS, please remember that we’re a finite resource that Congress created not to substitute for regular IRS procedures but to help taxpayers who need special attention

We ask that you follow regular procedures first and come to TAS only if we can really add value to the case. Below are examples of the kinds of cases we will and won’t accept

Example 1:  A taxpayer has more than one issue. The normal processing time for an amended return is approximately eight to 12 weeks. The taxpayer filed a 2010 Form 1040X more than four months ago expecting a refund, but also has an outstanding balance for tax year 2009 and is receiving IRS collection notices. The 2010 refund would pay the balance in full and leave a small amount for the taxpayer. TAS will accept the inquiry and establish a case because expediting the processing will resolve a collection issue

Example 2:  Single issue. The taxpayer filed a 2010 Form 1040X more than four months ago expecting a refund but this time has no audit or collection issues and is not facing an economic burden. TAS won’t open a case, but instead will refer the matter to the appropriate IRS unit

 
Find Your Local Taxpayer Advocate in California.

or, Call the Taxpayer Advocate Service toll-free phone number:  1-877-777-4778

For TTY/TTD help call 1-800-829-4059

or, Complete Form 911.  Fax or mail this form to a Taxpayer Advocate, fax number  listed above.  This form may also be obtained (via U.S. Mail) by calling the IRS at 1-800-829-3676. 

Form 911 requires the Taxpayer Advocate Service to determine if significant hardship exists and what actions can be taken to relieve the hardship.