Submitting a TAS request does not replace a Tax Court petition, Collection Due Process request, response to an examination notice, tax return, payment, or other required action. Follow each notice while TAS decides whether to accept the case.
1. Check whether TAS is the appropriate route
TAS is an independent organization within the Internal Revenue Service. Its service is free. It may accept a case when an IRS problem is causing or is about to cause financial harm, an immediate adverse action is approaching, the taxpayer will incur significant costs or long-term harm without relief, an IRS problem has remained unresolved beyond normal processing time, the IRS missed a promised response date, or a system or procedure is not working as intended.
Try the ordinary IRS channel first when it can still resolve the issue in time. TAS makes the final case-acceptance decision; completing a qualifier tool or submitting Form 911 does not guarantee acceptance or a particular result.
2. Protect tax, appeal, collection, and court deadlines
Read every IRS and court notice before preparing Form 911. The form instructions state that signing or submitting the request is not a substitute for a legal or administrative action and does not suspend applicable periods for actions such as petitioning the U.S. Tax Court, seeking redetermination of a deficiency, or requesting a Collection Due Process hearing.
If a deadline is near, complete the required filing through the official channel first or at the same time. TAS may advocate on an urgent problem, but it cannot restore every deadline that has expired.
3. Use the current official form
As reviewed on August 5, 2026, the IRS publishes Form 911, revision June 2026, and an official Spanish Formulario 911, revision June 2026. The form is titled “Request for Taxpayer Advocate Service Assistance (and Application for Taxpayer Assistance Order).” Check the official PDF immediately before filing because the edition and submission instructions can change.
The form asks for taxpayer identification and contact information. Enter Social Security numbers, ITINs, EINs, addresses, and other confidential information only on the official form sent to TAS—never on WhatDoIFile.
4. Describe the IRS problem and the harm
Identify the federal tax form and tax year or period involved. In line 12a, describe what the IRS did or did not do, the notices or contacts already received, the date you first contacted the IRS, any promised response date, and the financial or procedural difficulty the problem is creating.
In line 12b, state the specific assistance you are requesting. For example, identify an action that needs expedited review, a payment or account posting that needs correction, a levy or refund problem that requires attention, or a delayed case that needs a responsible IRS function to act. TAS cannot make a substantive tax-liability decision that the law assigns elsewhere.
5. Attach focused supporting records
Useful copies may include the relevant IRS notice, proof of timely filing or payment, account records, correspondence showing attempts to resolve the issue, and documents supporting the claimed hardship or urgent date. Organize attachments by tax year and label them clearly. Do not send original documents unless TAS specifically requests them.
Explain how the records connect to the requested relief. A large unorganized file can slow review, while missing evidence may prevent TAS from understanding the urgency.
6. Choose the official submission channel
The June 2026 form lists these general channels:
- Email: [email protected].
- Mail: Taxpayer Advocate Service, 7940 Kentucky Dr., MS 11 G, Florence, KY 41042.
- Fax: 855-828-2723.
- From overseas: fax 1-304-707-9793 or use the email address on the form.
Email submissions and attachments are not encrypted. Use mail or fax if ordinary unencrypted email is not appropriate for the confidential material. Recheck the current form before sending rather than relying on a saved address or number.
7. Sign correctly and handle representation
For a joint assistance request, both spouses generally sign. If only one spouse requests help, only that spouse signs. A properly authorized business officer signs for an entity. An authorized representative can submit the request and should complete the third-party section and attach the applicable Form 2848, Form 8821, or other authority as instructed.
Form 8821 permits receipt or inspection of tax information but does not authorize advocacy or representation. Use Form 2848 when a qualified representative will act before the IRS.
8. Keep proof and follow up once
Keep a complete copy and proof of email transmission, fax delivery, or mailing. TAS will tell you whether the request is accepted and may contact you by the preferred method or another method when needed.
The current form says that if no response arrives within 30 days, email the Form 911 address with “No Response” in the subject line. Do not send multiple Forms 911 for the same issue because duplicate requests can delay intake.
9. Understand what TAS can and cannot do
If the case is accepted, a case advocate may coordinate with the responsible IRS function, request action, or, in qualifying circumstances, pursue a Taxpayer Assistance Order. A finding of hardship does not automatically produce an order or the result requested. TAS cannot disregard the law, guarantee a refund, determine eligibility in advance, or replace an established administrative or judicial review process.
Complex court, criminal, bankruptcy, business, international, or tax-liability disputes may require a qualified tax professional or attorney in addition to TAS assistance.
Official sources
- TAS — Submit a request for assistance
- TAS — Can TAS help with my tax issue?
- IRS — Form 911, revision June 2026
- IRS — Formulario 911, revisión de junio de 2026
- IRS Internal Revenue Manual — TAS case criteria
Related resources
- Does Form 911 stop IRS deadlines?
- Form 911 checklist
- Significant hardship in the TAS process
- Taxpayer Advocate Service
- Internal Revenue Service
- Request IRS audit reconsideration
- IRS Independent Office of Appeals
- Request an injured spouse refund before seeking case assistance
- Request CNC status before or during a hardship case