REMEDIES FOR
ABUSI
VE TAX COLLECTION

THE TAXPAYER ADVOCATE SERVICE

 

 

 

  If you have a problem with the IRS that you have not been able to resolve using normal IRS procedures, has taken more than 30 days with no resolution, or are about to suffer a hardship brought about by the tax laws, there is a place to turn for help. The Taxpayer Advocate Service is a branch of the IRS with a twofold purpose:

*     Help taxpayers solve problems in a timely manner and

*       Advise the IRS on how to avoid such problems in the first place.

Your taxpayer advocate should represent your interests within the IRS with the goal of ensuring your rights and reducing your tax burden.

The Taxpayer Advocate Service, an independent organization within the IRS,

helps individuals solve ongoing tax problems with the IRS and recommends

changes to mitigate taxpayer problems. The Taxpayer Advocate Service, with

a workforce of more than 2,100 employees, is available to assist both

individuals and businesses. TAS closed more than 205,000 cases during the

past fiscal year. A taxpayer advocate is located in each state.

You may qualify for the assistance of a taxpayer advocate if:

- You are facing a significant hardship due to an action taken by IRS;

- Your case has gone through all established systems without being

resolved;

- You are on the second attempt to resolve a problem; or

- You have not been contacted by the date promised.

Contacting the Taxpayer Advocate's office:

There are several ways to reach the Taxpayer Advocate Service:

*     Call toll-free 1-877-777-4778 or TTY/TTD 1-800-829-4059

*       Submit Form 911, Application for Taxpayer Assistance Order

*     Visit, call or write the local taxpayer advocate office for your state.

For a list of local taxpayer advocate offices by state, see IRS Publication 1546.

You should provide the following information to your advocate:

*     Your name, address, and social security number (or employer identification number),

*     Your telephone number and hours you can be reached,

*     Your previous attempts to solve the problem, and the office you contacted,

*     The type of tax return and year(s) involved, and

*       Description of the problem or hardship (if applicable).