Taxpayer Advocate Service

Problem Solving

The Taxpayer Advocate Service is an IRS program that provides an independent system to assure that tax problems, which have not been resolved through normal channels, are promptly and fairly handled. The National Taxpayer Advocate, Nina Olson, heads the program. Each state and service center has at least one local Taxpayer Advocate, who is independent of the local IRS office and reports directly to the National Taxpayer Advocate. The goals of the Taxpayer Advocate Service are to protect individual taxpayer rights and to reduce taxpayer burden. The Taxpayer Advocate independently represents your interests and concerns within the IRS. This is accomplished in two ways:

  • Ensuring that taxpayer problems, which have not been resolved through normal channels, are promptly and fairly handled;

  • Identifying issues that increase burden or create problems for taxpayers: Bringing those issues to the attention of IRS management and making legislative proposals where necessary.

What can I expect from the Taxpayer Advocate?

Your assigned personal advocate will listen to your point of view and will work with you to address your concerns. You can expect the advocate to provide you with:

  • A "fresh look" at your problem;

  • Timely acknowledgment;

  • The name and phone number of the individual assigned to your case;

  • Updates on progress;

  • Time frames for action;

  • Speedy resolution; and

  • Courteous service.

Who may use the Taxpayer Advocate Service?

Generally, the Taxpayer Advocate Service can help if, as a result of the application of the tax laws, you:

  • Are suffering, or are about to suffer, a significant hardship;

  • Are facing an immediate threat of adverse action;

  • Will incur significant cost (including fees for professional representation);

  • Will suffer irreparable injury or long-term adverse impact;

  • Have experienced a delay of more than 30 days to resolve the issue; or

  • Have not received a response or resolution by the date promised.

If you have an ongoing issue with the IRS that has not been resolved through normal processes, or you have suffered, or are about to suffer a significant hardship as a result of the application of the tax laws, contact the Taxpayer Advocate Service.

Note: The Taxpayer Advocate Service is not a substitute for established IRS procedures or the formal Appeals process. The Taxpayer Advocate Service cannot reverse legal or technical tax determinations.

 

Citizens Advocacy Panels

In October 1997, President Clinton called for the creation of locally based Citizen Advocacy Panels. The Secretary of the Treasury agreed with recommendations to establish four prototype panels, one in each of the IRS regions, with the Secretary serving as the final selecting official for panel members. The IRS tax districts in Seattle, Brooklyn, Milwaukee, and Ft. Lauderdale were chosen as sites for the new panels because of their varied taxpayer populations as well as their ethnic, cultural, and geographic diversity.  

  

The IRS secured and prepared permanent office and meeting space for each panel in each of the host cities. Staff support, including a manager, analysts, and clerical support are assigned to the panels on a full-time basis in each location. Telephone systems were designed and installed to allow taxpayers access to the panels 24/7 via an 800 number and voice messaging systems. A portion of the appropriated panel budget was apportioned to each panel by the National Taxpayer Advocate to support customer service initiatives developed by the panels. A web site was also established for the panels, designed by the panel members and capable of receiving on-line comments from the public.  

  

The panels have worked very hard to publicize their existence and produce solid recommendations. Please take the time to visit their sites and learn more about the projects that they are working on and their accomplishments to date.

Citizens Advocacy Panel (CAP) Web Site

 

How do I reach the Taxpayer Advocate Service?

  • Call the Taxpayer Advocate Service toll-free telephone number: 1-877-777-4778 or TTY/TTD: 1-800-829-4059.

  • Call the General IRS toll-free number: 1-800-829-1040 and request the Taxpayer Advocate Service.

  • Call, write or visit the local taxpayer advocate office for your state. A list of Taxpayer Advocate Service offices may be found in Publication 1546, The Taxpayer Advocate Service of the IRS, which may be downloaded and printed.

Complete and submit Form 911, Application for Taxpayer Assistance Order. Form 911 may be obtained by:

  • Download the form at the IRS web site

  • Call the IRS forms-only number, 1-800-829-3676

  • Send a written request for assistance (if Form 911 is not available), or

  • Request that an IRS employee complete a Form 911 on your behalf (in person or over the phone).

You may FAX a Form 911, Application for Taxpayer Assistance Order (or written request) to your local Taxpayer Advocate. An Application for a Taxpayer Assistance Order requires the Advocate to determine if significant hardship exists and to review the case to determine what action should be taken to relieve the hardship. In certain situations, enforcement action may be suspended while your case is being reviewed. The Taxpayer Advocate resolves the majority of cases administratively. Even when hardship is not a factor, the Advocate is often able to help resolve the taxpayer's problem.  

  

What information should I provide to the Taxpayer Advocate?

  • Your name, address, and social security number (or employer identification number),

  • Your telephone number and hours you can be reached,

  • Your previous attempts to solve the problem, and the office you contacted,

  • The type of tax return and year(s) involved, and

  • Description of the problem or hardship (if applicable).

If you want to authorize another person to discuss the matter or to receive information about your case, download Form 2848, Power of Attorney and Declaration of Representative. You may also download Form 2848 Instructions. Or, you may use Form 8821, Tax Information Authorization if you want another person to receive information about your case but not represent you. If you are unable to download and print these documents, you can get them at most local IRS offices or by calling the IRS forms-only number, 1-800-829-3676.  

  

Taxpayer Rights

Find out what your rights are when dealing with the IRS. Visit the Taxpayer Rights Corner.  

  

Reports to Congress

By law, the National Taxpayer Advocate must submit two reports to Congress each year.

  • The first report, delivered each June, contains the goals and activities planned by the Taxpayer Advocate for the coming year.

  • The second report, delivered at the end of December, is more substantial in content and importance, containing:

    • A summary of the 20 most serious problems encountered by taxpayers;

    • Recommendations for solving those problems; and

    • Other IRS efforts to improve customer service and reduce taxpayer burden.

The reports and other documents currently available for you to download and read, include:

copyright ©  2002   Gail Perry - Fun with Taxes