The Taxpayer Advocate Service Is

Your Voice 

at the IRS

The Taxpayer Advocate Service (TAS) 
is an independent organization within 
the Internal Revenue Service (IRS). 

We help taxpayers resolve problems 
with the IRS, protect taxpayer rights, 
and make administrative and  
legislative recommendations to  
prevent or correct the problems. 

We work to ensure that every taxpayer 
is treated fairly and that you know   
and understand your rights.

We are Your Voice at the IRS.

What does the Taxpayer 
Advocate Service do?

TAS helps taxpayers (as well as their  
representatives), including individuals, 
businesses, and exempt organizations, 
resolve tax problems with the IRS that 
they haven’t been able to solve on their 
own. TAS recommends administrative 
changes to the IRS and legislative 
changes to Congress to mitigate  
problems or reduce taxpayer burden. 
This includes large-scale problems that 
affect multiple taxpayers. We also make 
sure you know and understand your 
taxpayer rights under the Taxpayer Bill 
of Rights. If you qualify for TAS help, an 
advocate will be with you every step 
and do everything possible to assist 
throughout the process. 

What happens when I  
contact TAS?

TAS intake advocates receive phone calls  
or correspondence and explain our process to 
taxpayers. They will assign a case number 
and explain the Taxpayer Bill of Rights. They 
will advise that a case advocate will contact 
you within a certain amount of time based  
on the type of issue, request supporting  
documentation, provide an expected  
completion date, and set up next contact dates. 
If intake advocates can identify the issue and 
resolve it, they will take action to do so.

If an intake advocate is unable to resolve  
the issue and you qualify for TAS’s help, a 
TAS case advocate will help you navigate the 
process. The case advocate will listen to you, 
help you understand what to do, work with 
the IRS on your behalf, and stay with you until 
your problem is resolved. 

What can you expect from 
your case advocate?

  • His or her name, phone number,  
    and employee number;
  • Courteous and confidential service;
  • Timely acknowledgment;
  • An impartial and independent  
    review of your problem;
  • Timeframes for action;
  • Updates on progress; 
  • Help with the IRS on your behalf; and
  • Advice on how to prevent future  
    federal tax problems.

How can TAS help me?

If you are having tax problems and have 
not been able to resolve them with the 
IRS, TAS may be able to help you.  
Generally, we help taxpayers when:
  • Your problem is causing a financial  
    difficulty for you, your family, or your  
   business; 
  • You or your business are facing an  
    immediate threat of adverse action; 
  • You’ve repeatedly tried to contact the  
    IRS, but no one has responded, or the  
    IRS hasn’t responded by the date    
   promised; or
  • An IRS process, system, or procedure  
    isn’t operating as intended, causing  
    the IRS to fail to timely respond or  
    resolve your issue.

Use TAS’s qualifier tool to see 
if TAS can help you with your 
tax issue

www.TaxpayerAdvocate.irs.gov/ 
can-tas-help-me-with-my-tax-issue/

TAS strives to protect taxpayer rights and 
ensure the IRS is administering the tax 
law in a fair and equitable way. TAS also 
works to resolve large-scale (systemic) 
problems that affect many taxpayers.  
You can report systemic issues at  
www.IRS.gov/sams. (Be sure not to include 
any personal identifiable information.)

What information will I need 
to provide my advocate?

  • Your name, address, and Social  
    Security number, Individual Taxpayer  
    Identification Number, or employer  
    identification number issued by the IRS; 
  • Your phone number and best times     
   to call;
  • The type of tax return and the tax  
    period(s) involved; and
  • A description of your problem or  
    hardship, how you previously tried  
    to resolve the problem, and the IRS  
    office(s) you have tried to contact.

If you want to authorize another person  
to discuss or receive information about 
your tax issue, complete and send IRS Form 
2848, Power of Attorney and Declaration  
of Representative, or Form 8821, Tax  
Information Authorization, to your advocate. 
You can find these forms at most local IRS 
offices, on the IRS website at www.IRS.gov, 
or by calling 1-800-829-3676.

TAS is an independent organization within 
the IRS. This means the law requires  
each TAS office to secure and maintain 
communication independent of other IRS 
offices. Each local office has a separate 
phone, fax, and mailing address from the 
IRS. We have the discretion not to disclose 
your information to the IRS. However, to 
provide you with assistance or relief, TAS 
may have to disclose information to an IRS 
employee.

How do I reach TAS?

• To get help any time with general tax topics, visit  
  www.TaxpayerAdvocate.irs.gov. The site can also  
  help you with common tax issues and situations,  
  such as what to do if you make a mistake on  
  your return or if you get a notice from the IRS.

• TAS has offices in every state, the District of  
  Columbia, and Puerto Rico. Use the office locator  
  at www.TaxpayerAdvocate.irs.gov/contact-us to  
  find the contact information to mail or fax to the  
  TAS office closest to your residence.

• Fill out Form 911, Request for Taxpayer Advocate  
  Service Assistance (and Application for Taxpayer  
  Assistance Order). You can download the form  
  from www.IRS.gov or request it via phone at  
  1-800-829-3676. You can mail or fax this  
  completed form and any other correspondence  
  to the TAS office in the city/state nearest your  
  place of residence. Addresses and phone numbers  
  may change, but the latest information is always  
  available on the TAS website. If you cannot  
  complete the Form 911, you can ask an IRS person  
  to fill it out for you, or you can send a letter  
  requesting assistance to the office in your state.

• Call TAS’s toll-free phone line at 877-777-4778  
  for assistance.

• If you already have a case open, contact your  
  case advocate directly or the Local Taxpayer  
  Advocate in your state.

• Taxpayers abroad can get help depending on  
  their location. Generally, if you reside between  
  Greenwich Mean Time (GMT) +6 and -4, contact  
  the Puerto Rico office for assistance. If between  
  GMT +7 and -11, contact our Hawaii office.
  •  Puerto Rico  
    City View Plaza, 48 Carr 165, 5th Floor,  
    Guaynabo, PR 00968 
    Phone: 787-522-8601 
    Fax: 855-818-5700
  •  Hawaii 
    1003 Bishop St., Honolulu, HI 96813 
    Phone: 808-466-6375 
    Fax: 855-819-5024

Taxpayer Rights

What are my rights as a taxpayer?

In June 2014, the IRS formally adopted the 
Taxpayer Bill of Rights, as proposed by 
TAS. The rights consist of ten fundamental 
rights that taxpayers should be aware  
of when dealing 
with the IRS. 
Congress  
codified the 
Taxpayer Bill of 
Rights in 2015, 
and the IRS 
includes them 
in Publication 1, 
Your Rights as a 
Taxpayer, to 
explain the rights 
along with the processes for examination,  
appeal, collection, and refunds. 

Visit www.TaxpayerAdvocate.irs.gov/ 
taxpayer-rights for more information 
about the rights, what they mean to you, 
and how they apply to specific situations 
you may encounter with the IRS. 

The Right to Be Informed 
Taxpayers have the right to know what they 
need to do to comply with the tax laws.  
They are entitled to clear explanations of the 
laws and IRS procedures in all tax forms, 
instructions, publications, notices, and 
correspondence. They have the right to be 
informed of IRS decisions about their tax 
accounts and to receive clear explanations 
of the outcomes. 

The Right to Quality Service 
Taxpayers have the right to receive prompt, 
courteous, and professional assistance in their 
dealings with the IRS, to be spoken to in a way 
they can easily understand, to receive clear 
and easily understandable communications 
from the IRS, and to speak to a supervisor 
about inadequate service. 

The Right to Pay No More Than  
the Correct Amount of Tax 
Taxpayers have the right to pay only the 
amount of tax legally due, including interest 
and penalties, and to have the IRS apply all 
tax payments properly. 

The Right to Challenge the IRS’s  
Position and Be Heard 
Taxpayers have the right to raise objections 
and provide additional documentation in  
response to formal IRS actions or proposed  
actions, to expect that the IRS will consider 
their timely objections and documentation 
promptly and fairly, and to receive a response 
if the IRS does not agree with their position. 

The Right to Appeal an IRS Decision  
in an Independent Forum 
Taxpayers are entitled to a fair and impartial 
administrative appeal of most IRS decisions, 
including many penalties, and have the right  
to receive a written response regarding the 
Office of Appeals’ decision. Taxpayers generally 
have the right to take their cases to court. 

The Right to Finality 
Taxpayers have the right to know the maximum 
amount of time they have to challenge the IRS’s 
position as well as the maximum amount of 
time the IRS has to audit a particular tax year 
or collect a tax debt. Taxpayers have the right 
to know when the IRS has finished an audit. 

The Right to Privacy 
Taxpayers have the right to expect that any 
IRS inquiry, examination, or enforcement  
action will comply with the law and be no more 
intrusive than necessary, and will respect 
all due process rights, including search and 
seizure protections and will provide, where 
applicable, a collection due process hearing. 

The Right to Confidentiality 
Taxpayers have the right to expect that  
any information they provide to the IRS will 
not be disclosed unless authorized by the 
taxpayer or by law. Taxpayers have the right 
to expect appropriate action will be taken 
against employees, return preparers, and 
others who wrongfully use or disclose  
taxpayer return information. 

The Right to Retain Representation 
Taxpayers have the right to retain an authorized 
representative of their choice to represent 
them in their dealings with the IRS. Taxpayers 
have the right to seek assistance from a Low 
Income Taxpayer Clinic if they cannot afford 
representation. 

The Right to a Fair and Just Tax System 
Taxpayers have the right to expect the tax 
system to consider facts and circumstances 
that might affect their underlying liabilities, 
ability to pay, or ability to provide information 
timely. Taxpayers have the right to receive 
assistance from the Taxpayer Advocate  
Service if they are experiencing financial  
difficulty or if the IRS has not resolved their 
tax issues properly and timely through its 
normal channels.

What other ways does TAS 
help taxpayers?

Systemic Advocacy
TAS’s Systemic Advocacy function works to 
resolve systemic problems – single issues 
that affect multiple taxpayers. While Case 
Advocacy fulfills the TAS mission of resolving 
taxpayer problems, Systemic Advocacy fulfills 
it by recommending changes that prevent the 
problems from happening again. By working 
these issues, TAS helps all taxpayers and 
protects their rights to quality service and to 
a fair and just tax system.

Systemic Advocacy:
  • Addresses the issues that impact          
   multiple taxpayers;
  • Works on issues affecting all  
    taxpayers, including individuals,  
    businesses, and exempt organizations;
  • Analyzes IRS systems, policies,  
   and procedures;
  • Assesses taxpayer burden and  
   taxpayer rights;
  • Proposes changes to IRS  
    administrative processes and  
    procedures or legislative changes; and
  • Monitors the solutions.

If you are aware of an IRS process or  
procedure that may be causing problems for 
multiple taxpayers, tell us about it. Individuals, 
businesses, and tax professionals can  
submit systemic issues to TAS via our  
Systemic Advocacy Management System 
(SAMS) at www.TaxpayerAdvocate.irs.gov/sams.  

You can also submit an issue via Form 14411, 
Systemic Advocacy Issue Submission Form. 
Systemic Advocacy will analyze the problem 
and determine next steps to resolve it. Issues 
should affect many taxpayers – please don’t 
submit a problem affecting one taxpayer,  
and do not include any personally identifiable 
information. 

Low Income Taxpayer Clinics
Low Income Taxpayer Clinics (LITCs) assist 
individuals whose income is below a certain 
level who need to resolve 
tax problems with the  
IRS. They also provide 
education, outreach, and 
 information on taxpayer 
rights to individuals  
who speak English as a 
second language. LITCs 
represent taxpayers in disputes before the  
IRS and courts and help taxpayers respond 
to IRS notices and correct account problems. 
Services are offered for free or a small fee.  
LITCs are independent from the IRS and TAS. 
For more information or to find an LITC near  
you, visit www.TaxpayerAdvocate.irs.gov/litc 
or IRS Publication 4134, Low Income Taxpayer 
Clinic List.

Taxpayer Advocacy Panel
Taxpayers have an opportunity to provide direct 
feedback to the IRS through the Taxpayer  
Advocacy Panel (TAP). TAP is a Federal Advisory  
                          Committee 
                          comprised of 
                          an independent 
                          panel of citizen 
volunteers who listen to taxpayers, identify 
taxpayers’ issues, and make suggestions  
for improving IRS service, responsiveness,  
and customer satisfaction. Contact TAP at 
www.improveirs.org.

www.TaxpayerAdvocate.irs.gov

www.facebook.com/YourVoiceatIRS

www.twitter.com/YourVoiceatIRS

www.youtube.com/TASNTA

Publication 1546 (Rev. 6-2022) 
Catalog Number 13266S 
Department of the Treasury 
Internal Revenue Service
www.IRS.gov