Mission

As an independent organization within the IRS, the Taxpayer Advocate Service helps taxpayers resolve problems and recommends changes that will prevent the problems.

Headquarters

Washington, D.C.
Phone: (202) 622-6100
Fax: (202) 622-7854

Management Team

Nina E. Olson, National Taxpayer Advocate
Melissa Snell, Deputy National Taxpayer Advocate

Local Taxpayer Advocate Service Offices

There is at least one in every state, the District of Columbia and Puerto Rico and at every IRS campus.

Taxpayer Advocate Service

The Taxpayer Advocate Service is an independent organization within the IRS whose employees assist taxpayers who are experiencing economic harm, who are seeking help in resolving tax problems that have not been resolved through normal channels, or who believe that an IRS system or procedure is not working as it should. Taxpayers may be eligible for assistance if:

• They are experiencing economic harm or significant cost (including fees for professional representation),
• They have experienced a delay of more than 30 days to resolve their tax issue, or
• They have not received a response or resolution to the problem by the date that was promised by the IRS.

The service is free, confidential, tailored to meet the taxpayer's needs and available for businesses as well as individuals. There is at least one local taxpayer advocate in each state, the District of Columbia and Puerto Rico. Because advocates are part of the IRS, they know the tax system and how to navigate it. Taxpayers who qualify will receive personalized service from a knowledgeable advocate who will:

• Listen to the problem,
• Help the taxpayer understand what needs to be done to resolve it, and 
• Stay with the taxpayer every step of the way until the problem is resolved. 

Taxpayers who need assistance may contact the Taxpayer Advocate Service by:

• Calling the TAS toll-free case intake line at 1-877-777-4778 or TTY/TTD 1-800-829-4059;
• Calling or writing their local taxpayer advocate, whose address and phone number are listed in the government listings in their local telephone directory, and in Pub. 1546, The Taxpayer Advocate Service of the IRS – How to Get Help With Unresolved Tax Problems;
• Filing Form 911, Application for Taxpayer Assistance Order, with the Taxpayer Advocate Service; or
• Asking an IRS employee to complete Form 911 on their behalf.

Form 911 and more information about the Taxpayer Advocate Service is available on the TAS Web site.

Systemic Advocacy

The Office of Systemic Advocacy is part of the larger TAS organization. Systemic advocacy means addressing broad issues that impact groups of taxpayers, including both individuals and businesses.

These issues:

• Affect multiple taxpayers;
• Are not individual problems or cases;
• Require analysis, administrative solutions or legislative changes; and
• Involve protecting taxpayer rights, reducing or preventing taxpayer burden, ensuring equitable treatment of taxpayers or providing essential services to taxpayers.

The Office of Systemic Advocacy works within the IRS to resolve issues involving procedures and policies. If a problem requires a legislative solution, the National
Taxpayer Advocate may recommend a change in the Annual Report to Congress.

Taxpayers, tax professionals and other interested parties can direct systemic issues to TAS via the Internet. Go to the TAS Web site, click on the link “What Is Systemic Advocacy?” and follow the instructions for submitting an issue on the Systemic Advocacy Management System (SAMS). Taxpayers who lack Internet access can call 1-800-TAX-FORM (1-800-829-3676) to obtain the Systemic Advocacy Issue Submission Form (Form 14411), and fax it to 202-622-3125. Remember: systemic issues always affect more than one taxpayer.

Low Income Taxpayer Clinics (LITCs)

LITCs are independent organizations that provide low income taxpayers with representation in federal tax controversies with the IRS for free or for a nominal charge. The clinics also provide tax education and outreach for taxpayers with limited English proficiency or who speak English as a second language. Pub. 4134, Low Income Taxpayer Clinic List, provides information on clinics by area.

Key Contacts

Related Item:  Evolution of the Office of the Taxpayer Advocate