How to Get Help With Unresolved Tax Problems

Revised October 1999

If you have been unable to resolve an ongoing tax problem through normal IRS channels, this guide is for you.

The Taxpayer Advocate Service

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 program is headed by the National Taxpayer Advocate. 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.
  

Who may use the Taxpayer Advocate Program?

If you have a 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.
Generally, the Taxpayer Advocate 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.

Additionally, you may contact the Taxpayer Advocate if all established systems or procedures have failed to operate as intended to resolve the problem or dispute. Hardship situations and other issues that are referred to the Taxpayer Advocate are reviewed on the individual merits of each case. The Taxpayer Advocate Service is not a substitute for established IRS procedures or the formal Appeals process. The Advocate cannot reverse legal or technical tax determinations.

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.

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, send us Form 2848, Power of Attorney and Declaration of Representative, or Form 8821, Tax Information Authorization. You can get these forms at most local IRS offices or by calling the IRS forms-only number, 1-800-829-3676.

Problem Solving Days

Local IRS offices periodically schedule sessions, often on weekends, to help taxpayers resolve tax problems. However, if you have an unresolved tax issue, which you have not been able to resolve through normal IRS procedures, you should not wait for your local office to schedule such an event. Call the IRS or your local Taxpayer Advocate as soon as you are aware of a problem. The schedule for these events is available on the internet at: www.irs.gov/hot/prob-solv.html.

How do I reach a Taxpayer Advocate?

To contact the Taxpayer Advocate, call the toll-free phone number (1-877-777-4778).

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