Do I Qualify for IRS Taxpayer Advocate Service Assistance?

If you have an IRS problem that you cannot find relief through normal channels, then you may qualify to have your issue elevated to the IRS Taxpayer Advocate Service (TAS).

TAS is an independent organization within the IRS designed to help taxpayers resolve problems they are having with the IRS. Each state is represented by Local Taxpayer Advocates, a group of over 2,000 employees who are autonomous of any nearby IRS office and report directly to the National Taxpayer Advocate, Nina Olson.

What does TAS do, who qualifies to have their case reviewed by an Advocate, and what type of authority does TAS have?

TAS provides free service, and they will confidentially handle your case, if you qualify. An Advocate caseworker will be assigned to your case; they will be your sole point of contact and will mediate between you and whatever branch of the IRS you are dealing with.

Many taxpayers choose to contact TAS because they are dealing with a tax debt. Perhaps enforcement actions, such as wage or bank garnishments, have created a financial hardship. If TAS agrees to accept your case, then in general, while they are working with you, the IRS will agree to withhold any additional actions to collect while your case is open to TAS.

However, be aware that TAS does not have the authority to trump other branches of the IRS, such as Collections. They can recommend actions, but the acceptance of such recommendations ultimately lies with the branch of the IRS that initiated the action.

In other words, TAS cannot lift wage garnishments, remove bank levies or eliminate Notice of Federal Tax Lien filings. They do know IRS policy and how to navigate it. According to the IRS, TAS will listen to your problem, help you understand what needs to be done to resolve it, and stay with you every step of the way until your problem is resolved.

There are nine criteria under which TAS will accept your case. You can find these at IRS.gov, as well as on Form 911, which is used by a taxpayer to make a request for Advocate Service assistance.

1. You are experiencing economic harm or are about to suffer economic harm.

Perhaps an IRS collection action created a hardship, and you have received a rent eviction or a utility shut-off notice, a foreclosure notice, or you have an immediate medical concern. These situations take priority, and it is not the intent of the IRS to generate an imminent economic hardship. You will be asked to substantiate the hardship.

2. You are facing an immediate threat of adverse action.

This means that the next act of the IRS is to take enforcement action against you. Written notice has been provided, and if you do not respond, the IRS intends to move forward with collection.

3. You will incur significant costs if relief is not granted (including fees for professional representation).

4. You will suffer irreparable injury or long term adverse impact if relief is not granted.

5. You have experienced a delay of more than 30 days to resolve a tax account problem.

If an IRS representative has advised you of a timeframe orally or in writing, and more than 30 days have now passed, you may be eligible for TAS. You must be 30 days or more outside of the IRS general response guidelines to qualify. For example, a tax refund from a mailed-in return takes 6 - 8 weeks, an electronically filed return takes up to 3 weeks. The processing of an amended 1040-X tax return can take 12 - 16 weeks.

6. You have not received a response or resolution to your problem by the date promised.

7. A system or procedure has either failed to operate as intended, or failed to resolve your problem or dispute within the IRS.

If an internal IRS system or procedure has caused the problem, then you may be eligible for relief. An example of this might by a delay in your tax return processing because the IRS failed to give you credit for a full-payment made on a past due tax debt, and now your current year refund is being held because of this.

8. The manner in which the tax laws are being administered raise considerations of equity, or have impaired or will impair your rights as a taxpayer.

9. The National Taxpayer Advocate has determined that compelling public policy warrants assistance to an individual or group of taxpayers.

Considering the above, it is important to note that TAS does not replace current procedure and policy that the IRS has in place to resolve your tax issue. One cannot choose to bypass these systems. All IRS enforcement actions are precipitated by written notices that carry appeal rights.

Additionally, there are certain cases that will not be accepted into TAS. If a taxpayer's complaint or inquiry only questions the constitutionality of the tax system, or if the focus of the taxpayer's inquiry solely involves frivolous tax strategies intended to avoid or delay the filing or paying of federal taxes, then TAS will not advocate. The IRS does not make it a practice to respond or mediate point-by-point on arguments that the US Tax Court has already ruled on and determined to be frivolous and erroneous in nature.

You can locate your local Advocate through IRS Publication 1546, Taxpayer Advocate Service - Your Voice at the IRS, or by using the interactive map on the IRS web site. You can also call the toll-free case intake line at 1-877-777-4778.

Learn more at the Taxpayer Advocate Service web site.