Taxpayer Advocate Service 

We are Here to Help You 

The Taxpayer Advocate Service is an independent organization within the 
Internal Revenue Service.  We protect taxpayers’ rights by ensuring that all 
taxpayers are treated fairly, and that you know and understand your rights under 
the Taxpayer Bill of Rights. 

What can I expect from my Taxpayer Advocate? 
We can help you resolve problems that you can’t resolve with the IRS.  Always 
try to resolve your problem with the IRS first, but if you can’t, then come to the 
Taxpayer Advocate Service.  The best thing you can do is act now! 

What are My Rights as a Taxpayer? 
The IRS has adopted a Taxpayer Bill of Rights to protect the rights of all taxpayers 
in dealings with the IRS.  You and all taxpayers have:
 • The Right to Be Informed
 • The Right to Quality Service 
• The Right to Pay No More Than the Correct Amount of Tax
 • The Right to Challenge the IRS’s Position and Be Heard 
• The Right to Appeal an IRS Decision in an Independent Forum 
• The Right to Finality 
• The Right to Privacy 
• The Right to Confidentiality
 • The Right to Retain Representation
 • The Right to A Fair and Just Tax System 
Visit taxpayeradvocate.irs.gov for more information about these rights, what  
they mean to you, and how they apply in some specific situations you might 
encounter with the IRS. 
                        TAXPAYER BILL OF RIGHTS 
                  Your  Rights. Know Them. Use        Them. 

When to Come to Us 
Try to resolve your problem with the IRS.  But if you can’t, then come to us.  TAS can 
help you if:
  •  Your problem is causing financial difficulties for you, your family, or your business.
  • You face (or your business is facing) an immediate threat of adverse action.
  • You have tried repeatedly to contact the IRS, but no one has responded, o        
    the IRS has not responded by the date promised
If you qualify for our help, you will be assigned to one advocate who will be with you 
at every turn.  Your advocate will listen to you, help you understand what needs to be  
done, and stay with you until your problem is resolved.  And our service is free. 

How to reach a Taxpayer Advocate 
If you think TAS can help you, call your local advocate, whose number is in your local 
directory and at taxpayeradvocate.irs.gov. You can also:
  •  Call us at 1-877-777-4778.
  • File IRS Form 911, Request for Taxpayer Advocate Service Assistance (And  
    Application for Taxpayer Assistance Order) with the Taxpayer Advocate Service.  
    You can also ask an IRS employee (in person or over the phone) to complete 
    the form on your behalf. 

How else does the Taxpayer Advocate Service help?
  • Systemic Advocacy: We work to repair the larger, systemic flaws tha 
    cause trouble for taxpayers and IRS employees alike.  Go to irs.gov/sams
  • Low Income Taxpayer Clinics: Clinics serve individuals whose 
    income is below a certain level and need to resolve tax problems such as 
    audits, appeals, and tax collection disputes.  Some clinics can provide information 
    about taxpayer rights and responsibilities in different languages for individuals 
    who speak English as a second language.  To find a clinic near you, visit 
    irs.gov/litc  or IRS Publication 4134, Low Income Taxpayer Clinic List.
  • Taxpayer Advocacy Panel: Have a suggestion to improve the IRS
    and don’t know who to contact?  The Panel listens to taxpayers, identifies
    taxpayers’ issues, and makes suggestions for improving IRS service and
    customer satisfaction.  Go to  improveirs.org
For more information about TAS, please visit taxpayeradvocate.irs.gov. 

                  Publication 1546EZ (Rev. 12-2016)  Catalog Number 50560N  
                  Department of the Treasury   Internal Revenue Service  www.irs.gov