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If you are having tax problems and have not been able to resolve them with the IRS, the Taxpayer Advocate Service (TAS) may be able to help you. And our service is free.

Note: The Taxpayer Advocate Service is currently experiencing a high volume of assistance requests due to tax return processing delays. As a result, you may experience lengthy wait times while trying to connect with an advocate or while waiting for a return call. We ask for your patience as it may take up to four weeks before we will be able to return your call or reply to your request. We apologize for these delays and are taking steps to reduce hold and response times to better serve you.

What cases can we help with?

TAS Releases Temporary Case Acceptance Criteria Updates

We understand there are many taxpayers awaiting help from the IRS with their 2020 tax returns. The Taxpayer Advocate Service is taking steps to help address this return inventory backlog by making a temporary change in our case acceptance criteria to better serve taxpayers and businesses. Read our FAQ updates on these changes and how we are advocating for taxpayers who need help the most. TAS appreciates your patience during this challenging tax season, while case advocates work diligently to address your tax concerns.

What category do I qualify for?

Financial Hardship

Financial Hardship is also known as Economic Harm. Economic harm includes any damage or loss of finances in any capacity.

  • Will you lose or not remain in your house, not be able to get food, pay your utilities, or keep your transportation to work?
  • Will you incur significant costs such as fees for obtaining representation to help with relief?
  • Will you suffer negative impact such as loss of income, credit report damage, or any damage that cannot be put back the way they were prior.

If you answered yes to any of these questions, TAS may be able to help you.

IRS System Issue

An IRS System Issue is also known as Systemic Burden which could include:

  • A delay must be more than 30-days after regular processing time to resolve a tax-related problem. These cases also occur when the IRS sends multiple interim responses (letters stating to give them more time) and takes no other actions to resolve your issues.
  • If the IRS was supposed to respond to you or resolve your account by a specific date and they have not, you may qualify for TAS assistance.
  • If an IRS system or procedure has failed to operate as intended, or failed to resolve your problem or dispute with the IRS, TAS may be able to help you.

If you answered yes to any of these questions, TAS may be able to help you.

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Found 98 notices
Notice ID
Category
Title
90 Day Notice of Deficiency
Roadmap Stations
90 Day Notice of Deficiency
Overview
Letter 3219, Notice of Deficiency (also referred to as 90-Day Letter), is a taxpayer’s legal notice that the IRS is proposing a deficiency.
Agreed Equivalent Hearing Closing Letter
Appeals
Agreed Equivalent Hearing Closing Letter
Overview
You submitted a written request for a Collection Due Process (CDP)equivalent hearing, most likely by using the Form 12153, Request for Collection Due Process or Equivalent Hearing. Appeals made a decision and you agreed with the decision.
Appeals Agrees with Taxpayer
Appeals
Appeals Agrees with Taxpayer
Overview
This is the form you submit if you would like to withdraw your request for a Collection Due Process (CDP) or Equivalent Hearing (EH).
(Note: This letter appears in multiple locations within the Taxpayer Roadmap.)
Appeals Considers Risk of Going to Court (Hazards of Litigation)
Appeals
Appeals Considers Risk of Going to Court (Hazards of Litigation)
Overview
Compliance employees are responsible for determining the correct tax liability, collecting delinquent taxes and securing delinquent tax returns through the fair and equitable application of the tax laws as prescribed by the Internal Revenue Code.
Audit Report/Letter Giving Taxpayer 30 Days to Respond
Exam
Audit Report/Letter Giving Taxpayer 30 Days to Respond
Overview
Letters 525, General 30-Day Letter, and 915, Examination Report Transmittal, are 30-day letters you receive when the audit of your tax return results in proposed adjustments.
Bankruptcy (Insolvency
Collection
Bankruptcy (Insolvency)
Overview
Bankruptcy proceedings begin when you file a petition in bankruptcy court, and that filing creates the bankruptcy estate which consists of all your assets as of filing date. When you file a bankruptcy petition your assets in the bankruptcy estate, under the jurisdiction of the bankruptcy court, aren't subject to levy.
Collection Appeals Program (CAP)
Appeals
Collection Appeals Program (CAP)
Overview
If you disagree with an IRS employee decision regarding the lien filing, intent to levy, or levy then you can appeal to their manager.
Collection Due Process (CDP)
Appeals
Collection Due Process (CDP)
Overview
You file a Form 12153, Request for A Collection Due Process Hearing, and send it to address shown on your lien or intent to levy notice within 30 days of the CDP notice date in order to appeal the action with the Office of Appeals. Filing a timely request for a CDP hearing protects your right to go to Tax Court if you disagree with the Appeals determination.
Collection Action - Levy/Seizure of Assets
Correspondence
Collection Station – Collection Actions
Overview
The IRS assessed the tax and sent you a bill reflecting a balance on your tax account.
Commercial Tax Software
Roadmap Stations
Commercial Tax Software
Overview
Taxpayers may use commercial tax preparation software to file and pay taxes electronically (for a fee). When you file your return, it will be securely transmitted through an IRS-approved secure electronic channel. The software generally uses a question and answer format that provides answers to tax law questions.
Notice CP501, 1st Notice -- Balance Due
Collection
CP 501
Overview
Taxpayer receives a notice or letter from the IRS and either chooses to respond to the notice or letter by paying their tax balance in full and/or filing missing tax returns; or pursuing a payment option; or the taxpayer chooses not to respond.
Currently Not Collectible
Collection
Currently Not Collectible (CNC)
Overview
You have a balance due on your tax account, which you agree that you owe the IRS, but you cannot pay the balance owing due to your current financial situation. If the IRS agrees that you cannot pay both your taxes and your reasonable living expenses, the IRS may place your tax account in currently not collectible (CNC) status.
Did Questioned Credits Get Verified (AQC)
Roadmap Stations
Did Questioned Credits Get Verified (AQC)
Overview
Letter 4800C is mailed to taxpayers informing them that the IRS is proposing a deficiency or disallowing a claim for refund or a credit for a subsequent period’s estimated tax.
014
Appeals
Equivalent Hearing (Within 1 Year)
Overview
You file, within one year after the CDP notice date, Form 12153, Request for a Collection Due Process or Equivalent Hearing, but cannot go to tax court if you disagree with the Appeals determination.
Form 12153
Appeals
Form 12253
Overview
The IRS corrected one or more mistakes on your tax return.
Form 12256
Appeals
Form 12256
Overview
This is the form you submit if you would like to withdraw your request for a Collection Due Process (CDP) or Equivalent Hearing (EH).
12257
Appeals
Form 12257
Overview
This form is used by Appeals to memorialize an agreement reached in a Collection Due Process (CDP) case.
Form 668 Y C
Collection
Form 668 Y C
Overview
You have a balance on your tax account which you have not paid and the IRS has filed a public document, the Notice of Federal Tax Lien (NFTL), with the local and/or state authorities to alert creditors that the government has a right to your interests in any current and future property and assets.
Free File/Free File Fillable Forms
Roadmap Stations
Free File/Free File Fillable Forms
Overview
Free File: Any taxpayer with adjusted gross income of $69,000 or less can find free commercial software products at Free File: File Your Taxes Online for Free. Free File Fillable Forms: This program has a free electronic filing option and does not have age, income or residency restrictions.
Installment Agreements
Collection
Installment Agreements
Overview
Installment agreements are one of your options if you can’t pay your taxes in full when they’re due. These agreements are payment plans that that allow you to pay your debt over a time you establish with the IRS. You must stay current with monthly payments, timely file your tax returns, and make estimated tax payments. Future refunds will be applied to unpaid taxes until the tax balance is paid in full.

Common Questions

What is the Taxpayer Advocate Service?

TAS is an independent organization within the IRS. Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights.

Find out more about TAS

What happens when I call the TAS toll-free number to open a case?

When you call the TAS toll-free number you will be connected with the Centralized Case Intake (CCI) team who is your first point of contact with the Taxpayer Advocate Service. They will guide you along the process to start your case and get the help you need.

Note: We understand there are many taxpayers awaiting help from the IRS with their 2020 tax returns. The Taxpayer Advocate Service is taking steps to help address this return inventory backlog by making a temporary change in the types of cases we can accept currently to better serve taxpayers and businesses. Read our FAQ updates on these changes and how we are advocating for taxpayers who need help the most. TAS appreciates your patience during this challenging tax season, while case advocates work diligently to address your tax concerns.

The Taxpayer Advocate Service is currently experiencing a high volume of assistance requests due to tax return processing delays. As a result, you may experience lengthy wait times while trying to connect with an advocate or while waiting for a return call. See if you qualify for our assistance. If you qualify, you can download and submit a Form 911.

How to start a case with TAS?

There are several ways to request a case in TAS. The easiest is to download the Form 911 and mail or fax it to your local office. You should hear back from your assigned case advocate regarding your submitted Form 911.

TAS also offers other ways to complete the Form 911. These options may not be as quick to process your request as TAS is experiencing a very high call volume at this time.

What happens if my case is accepted by TAS?

If your case is accepted, it will be assigned to a case advocate who will contact you.

Find your local TAS office.

How long does it take to resolve my tax issue?

Depending on the tax issue complexities, it could take a couple weeks to a couple months to resolve your tax issue. Your case advocate will do everything possible to help guide you on your path to resolve your issues. The case advocate will be in touch with you throughout the duration of your case with updates and timeframes on your issues.

Where’s my refund? Can you help get it to me faster?

TAS can assist with refund issues after the IRS published processing timeframe has passed. If that date has passed and you are experiencing a hardship, contact TAS office to see what options you have.

COVID-19 has extended normal IRS processing timeframes. Please see IRS.gov for the latest updates.

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