Key Takeaways
- TAS is an independent organization within the IRS to help taxpayers.
- Criteria: "Significant Hardship" (economic harm, immediate threat of adverse action).
- Form 911: "Request for Taxpayer Advocate Service Assistance".
- Taxpayer Assistance Order (TAO): TAS can order the IRS to stop actions (e.g., release a levy).
- TAS cannot change tax law or make liability determinations.
- Local Taxpayer Advocate (LTA): Each state has a TAS office.
Taxpayer Advocate Service (TAS): When Normal Channels Fail
Why This Matters for the Exam
The Taxpayer Advocate Service is tested because it represents a last-resort option for taxpayers facing significant hardship. The exam tests your knowledge of when TAS can help, what form to use, and what powers TAS has.
Expect at least 1-3 questions on TAS criteria and Form 911.
What Is the Taxpayer Advocate Service?
TAS is an independent organization within the IRS that helps taxpayers resolve problems they haven't been able to fix through normal IRS channels. TAS also identifies systemic issues and recommends changes to prevent future problems.
Key Concept: TAS is part of the IRS but operates independently. The National Taxpayer Advocate reports directly to Congress, not to the IRS Commissioner.
Local Taxpayer Advocates (LTAs): Every state has at least one TAS office. The LTA can assist with local case resolution.
When Can TAS Help?
TAS assistance is available when a taxpayer experiences "Significant Hardship" in dealing with the IRS.
Criteria for TAS Assistance
| Criterion | Description |
|---|---|
| Economic Harm | IRS action (or inaction) will cause significant financial difficulty |
| Immediate Threat | Impending adverse action (levy, lien, or passport revocation) |
| Systemic Failure | IRS has not responded by a promised date, or issue is unresolved after 30 days |
| Best Interest | TAS determines help is warranted for equitable treatment |
Examples of Significant Hardship:
- A levy on wages would leave the taxpayer unable to pay for basic living expenses.
- The IRS has not processed a return for 6 months, and the taxpayer needs the refund to avoid eviction.
- The IRS made an error, and normal channels have failed to correct it after multiple attempts.
What TAS Cannot Do
TAS has significant powers, but there are limits:
| TAS Can Do | TAS Cannot Do |
|---|---|
| Stop or delay IRS collection actions | Change tax law |
| Expedite processing of returns/refunds | Reduce or eliminate a legitimate tax liability |
| Correct IRS errors | Overturn Appeals or Tax Court decisions |
| Issue Taxpayer Assistance Orders | Act as a substitute for normal appeal rights |
Key Point: TAS cannot make liability determinations. If the taxpayer disputes the amount owed, they must use audit reconsideration, Appeals, or Tax Court—not TAS.
Form 911: Request for TAS Assistance
Form 911 (Request for Taxpayer Advocate Service Assistance) is the formal way to request TAS help.
What the Form Asks:
- Description of the problem.
- What actions you've already taken to resolve it.
- What specific hardship you're facing.
- What relief you're requesting.
Who Can File: The taxpayer or an authorized representative (with Form 2848 on file).
Where to Submit: To the local TAS office for your state (addresses on IRS.gov).
The Taxpayer Assistance Order (TAO)
If TAS determines the taxpayer is facing significant hardship, the TAS can issue a Taxpayer Assistance Order (TAO).
What a TAO Can Do:
- Order the IRS to release a levy that is causing hardship.
- Order the IRS to expedite processing of a return or refund.
- Order the IRS to stop a specific action until the case is reviewed.
IRS Response: The IRS generally must comply with a TAO, but the IRS Commissioner can override it in rare circumstances. If overridden, the National Taxpayer Advocate reports it to Congress.
When to Involve TAS: Practitioner Guidance
Use TAS When:
- Normal IRS channels (Practitioner Priority Service, Taxpayer Assistance Centers) have failed.
- The taxpayer faces immediate harm (levy, lien, eviction).
- The IRS has not responded after 30+ days.
- There's a systemic issue affecting the taxpayer's case.
Don't Use TAS For:
- Routine inquiries that haven't exhausted normal channels.
- Disputes over liability (use Appeals or Tax Court instead).
- General tax advice or planning.
Taxpayer Bill of Rights
TAS also champions the Taxpayer Bill of Rights (IRC §7803(a)(3)), which includes:
| Right | Description |
|---|---|
| Right to Be Informed | Know what to do to comply |
| Right to Quality Service | Prompt, courteous, professional assistance |
| Right to Pay No More Than Correct Amount | Pay only what is legally owed |
| Right to Challenge IRS Position | Object and be heard |
| Right to Appeal | Independent forum for disputes |
| Right to Finality | Know the timeframe for IRS actions |
| Right to Privacy | Expect confidentiality |
| Right to Confidentiality | Data won't be disclosed improperly |
| Right to Retain Representation | Authorized representative of choice |
| Right to a Fair Tax System | Consideration of facts and circumstances |
Real-World Scenario
Scenario: A taxpayer's wages are being levied, leaving her unable to pay rent. She tried calling the IRS to set up an Installment Agreement, but she's been on hold for hours over multiple days with no resolution.
- Can TAS help? Yes—this meets the "Economic Harm" and "Systemic Failure" criteria.
- What should she do? File Form 911 with the local TAS office. Request a TAO to release the levy while an IA is negotiated.
On the Exam
Expect 1-3 questions on TAS, typically:
- Form Questions: "Which form is used to request TAS assistance?"
- Criteria Questions: "TAS help is generally available if a taxpayer experiences..."
- Power Questions: "What can TAS order the IRS to do?"
The key is to remember: Form 911, Significant Hardship, Taxpayer Assistance Order (TAO), Independent but within IRS.
Which form is used to request assistance from the Taxpayer Advocate Service?
TAS help is generally available if a taxpayer experiences:
What can the Taxpayer Advocate Service order the IRS to do through a TAO?