Department of the Treasury - Internal Revenue Service                              OMB Number 
Form 14411                                                                                                                   1545-1832
(March 2022)                           Systemic Advocacy Issue Submission
The purpose of Form 14411 is to report systemic issues to the Taxpayer Advocate Service (TAS). For questions about your 
tax account visit www.irs.gov or call the IRS at 800-829-1040. For information about your refund, visit "Where's My Refund" on 
www.irs.gov. If you have tried to resolve your tax problem with the IRS and were not successful, contact the Taxpayer Advocate 
Service at 877-777-4778.
The Form 14411 can be submitted by Fax: (855) 813-7412 or by email: Systemic.Advocacy@irs.gov.
To submit an issue via the web, visit www.irs.gov/advocate/systemic-advocacy-management-system-sams.
Originator's name                                        Daytime telephone number                                            Best time to call
                                                                                                    Cell phone
Address (street, city, state, ZIP code)

Email address (TAS will contact you by email if you can’t be reached by phone as a way to notify you that you should contact TAS to discuss your 
submission)

Practitioner                                   Professional/Trade Group                         Academic/Research
Taxpayer                                       Attorney                                         LITC
Other
Before you begin:
Be sure the issue is systemic, meaning that it requires a change to an IRS administrative policy, procedure, or process, or a legislative 
recommendation. A systemic issue:
•  Impacts multiple taxpayers;
•  Involves an IRS system, policy, or procedure;
•  Affects taxpayer rights, increases burden, causes disparate treatment, or involves essential taxpayer services.
•  Is not exclusively a tax law issue; and
•  Is not a specific taxpayer’s account issue.
Describe the problem and how you think it is affecting other taxpayers. What group (or groups) of taxpayers is affected? Include any 
actions you have taken, if any, to resolve the problem. Caution: Do not include your tax account information or any personally 
identifiable information (e.g., SSN, EIN, etc.)

(Optional) Can you identify a possible cause of the problem? Can you recommend a possible solution to the problem? Include relevant 
authorities or guidance, such as sections of the Internal Revenue Code, Treasury Regulations, or Internal Revenue Manual (IRM), etc.

                                       Privacy Act and Paperwork Reduction Act Notice
The Privacy Act of 1974 requires that when we ask you information about yourself, we state our legal right to do so, tell you why we are asking for it, and 
how it will be used. We must also tell you what could happen if we do not receive it, and whether your response is voluntary, required to obtain a benefit, 
or mandatory. This information is voluntary and may be used to study and analyze issues identified to help mitigate problems encountered by taxpayers. 
Your contact information will be used only to respond to you with our finding on the systemic advocacy issue you identified. 
You are not required to provide the information requested on a form that is subject to the Paperwork Reduction unless the form displays a valid OMB 
control number. 
Books or records relating to a form or its instructions must be retained as long as their contents are material in the administration of any Internal 
Revenue Law. Generally, tax returns and return information are confidential, per Internal Revenue Code section 6103. 
The estimated average time to complete this form is 48 minutes. Send comments regarding this burden estimate or any other aspect of this collection of 
information, including suggestions for reducing the burden, to Internal Revenue Service, Tax Products Coordinating Committee, SE:W:CAR:MP:T:T:SP, 
1111 Constitution Ave. NW, IR-6526, Washington, DC 20224.
Catalog Number 35591S                                    www.irs.gov                                                 Form 14411 (Rev. 3-2022)