What the Taxpayer Advocate Service does
TAS helps taxpayers resolve problems with the IRS and works to protect the rights outlined in the Taxpayer Bill of Rights.
Unlike the general IRS customer service line, TAS is generally intended for more serious or unresolved problems. If your case qualifies, an advocate can work with you and the appropriate IRS office to help move the issue toward resolution.
Who may qualify for TAS assistance
You may qualify for Taxpayer Advocate Service help if:
- You’re experiencing financial hardship, such as difficulty paying for housing, food, utilities, or transportation.
- Your IRS issue has been delayed, including a delay of more than 30 days beyond normal processing time.
- The IRS missed a promised response date.
- An IRS process or system isn’t working as intended.
- The way the tax laws are being administered may affect your taxpayer rights or raise fairness concerns.
TAS provides a Qualifier Tool to help determine whether your situation may meet its criteria, although an advocate makes the final decision.
How to request TAS help
You can request assistance by completing Form 911, Request for Taxpayer Advocate Service Assistance.
To submit a request:
- Complete Form 911 and describe your tax problem and the help you’re requesting.
- Include documentation that may help TAS understand or resolve the issue.
- Submit the form by email, mail, or fax using the instructions on Form 911.
If your request is accepted, TAS assigns your case to an advocate. If you haven’t heard back within 30 days of submitting Form 911, contact the TAS office where you filed.
What TAS can and can’t do
A taxpayer advocate can work with IRS offices to resolve delays and other problems. In qualifying hardship cases, TAS also has tools that can require the IRS to take, stop, or reconsider certain actions.
But TAS can’t change tax law, override a court decision, or simply order the IRS to make a particular decision about your tax liability.
If you’d rather call than file the form, TAS’s toll-free line is 877-777-4778.
Note: Form 911 generally isn’t appropriate if you haven’t yet tried resolving the issue through normal IRS channels, or if you’re seeking to reverse a legal or technical determination — such as an Appeals decision or a Tax Court ruling.
When to consider other options instead
| Option | Best for | Cost |
|---|---|---|
| Low Income Taxpayer Clinic (LITC) | Qualifying lower-income taxpayers who need representation in an IRS dispute or Tax Court case | Free or low-cost |
| A CPA or enrolled agent | Complex disputes, business issues, or when you want ongoing licensed representation | Professional fees |
| Collection Appeals Program | Disputing a specific IRS collection action, like a levy or lien, on procedural grounds | Free |
