TAS is part of the federal tax administration system, but its advocates work independently within the IRS. Its services are free.
What TAS handles
- IRS problems that a taxpayer has tried and been unable to resolve through normal channels.
- Tax issues causing or threatening financial hardship.
- Situations in which an IRS system, process, or procedure is not working as intended.
- Protection and explanation of rights under the Taxpayer Bill of Rights.
- Systemic problems affecting groups of taxpayers, including recommendations to the IRS and Congress.
When to consider contacting TAS
Use the official TAS qualifier tool or assistance criteria when an IRS issue is causing economic harm, an immediate adverse action is approaching, repeated contacts have not resolved the problem, or an IRS process appears to have failed. TAS decides whether a case qualifies; WhatDoIFile cannot make that determination.
What TAS does not replace
- Filing a required tax return, paying tax, or responding to an IRS notice by its deadline.
- The ordinary IRS channel when that channel can still resolve the issue in time.
- Tax Court, an administrative appeal, or professional legal or tax representation.
- State, territory, tribal, or local tax agencies.
- A guarantee that the IRS will accept the taxpayer’s position or issue a refund.
Official ways to request or locate help
- Check whether TAS may be able to help
- Contact TAS or find a local office
- Current Form 911, Request for Taxpayer Advocate Service Assistance
- Taxpayer Roadmap for IRS notices and cases
What happens after a request
TAS reviews the facts and its case-acceptance criteria. If the request is accepted, an advocate works with the taxpayer and IRS functions on the problem. TAS can advocate for corrective action but does not take over every IRS decision or suspend a legal deadline automatically.
Coverage
TAS states that it has offices in every state, the District of Columbia, and Puerto Rico. Federal tax law and TAS case criteria control the service; state and local tax disputes must go to the responsible jurisdiction.