Taxpayer Advocate Service
Rates and standards last checked against IRS.gov: November 6, 2026
When the IRS isn't fixing your problem, or the problem is costing you money you can't spare, the Taxpayer Advocate Service can assign you an advocate for free. Here's when it can help.
Quick answer
What is the Taxpayer Advocate Service?
The Taxpayer Advocate Service (TAS) is a free, independent organization within the IRS. It helps taxpayers facing financial hardship, people whose problems the IRS hasn't resolved, and cases where an IRS system or procedure isn't working.
Who this applies to: Individuals and businesses with an IRS problem they haven't been able to resolve through normal IRS channels.
What can change this answer
- Try the IRS first; TAS is for problems the IRS hasn't fixed.
- Request help with Form 911.
- TAS can't take refund delay requests for returns in suspense.
Recommended next step
Use the qualifier tool on the TAS website, then send Form 911 by email, fax or mail.
Reviewed by Joseph Lancaster, 13+ years in tax resolution.
Key facts
| Item | Fact | Source |
|---|---|---|
| What TAS is | An independent organization within the IRS | Taxpayer Advocate Service: About us |
| Cost | Free | Taxpayer Advocate Service: Contact us |
| Who TAS helps | Financial hardship, problems the IRS hasn't fixed, or IRS systems not working | Taxpayer Advocate Service: About us |
| Form to request help | Form 911 | Taxpayer Advocate Service: Contact us |
| Ways to send Form 911 | Email (easiest), fax or mail | Taxpayer Advocate Service: Contact us |
| Not accepted | Refund delay requests for returns in suspense | Taxpayer Advocate Service: About us |
Compiled November 10, 2026 from the linked primary sources.
Who TAS helps
TAS takes cases in three situations:
- You're facing financial hardship because of an IRS problem
- You've tried to fix a problem through normal IRS channels and it isn't resolved
- An IRS system or procedure isn't working as it should
For someone who owes, hardship often means an IRS levy is about to take money needed for rent, food or medical care, or a problem the IRS keeps promising to fix is still getting worse. The advocate assigned to you stays with your case until it's resolved.
What TAS won't take
How to request an advocate
Start with the TAS qualifier tool on its website to see whether TAS can take your issue. If you qualify, fill out Form 911, Request for Taxpayer Advocate Service Assistance. TAS says email is the easiest way to send it; it also accepts fax and mail. TAS won't reply to the email itself.
If it's been more than 30 days since you sent Form 911 and you need to talk to your advocate, contact your local TAS office.
What TAS doesn't replace
TAS fixes broken processes and prevents hardship. It doesn't replace the programs that reduce or spread out what you owe: an installment agreement, currently not collectible status, or penalty abatement. If you have a low income and a dispute with the IRS, a Low Income Taxpayer Clinic may also be able to represent you.
Before you send Form 911
TAS is for problems normal IRS channels haven't solved. Have these ready so your advocate can act quickly.
- The IRS notice or letter you're dealing with, and its date.
- A record of your attempts to fix it with the IRS: dates, phone calls and who you spoke with.
- A short description of the harm if it isn't fixed, such as a levy on your wages or a lost job or home.
- Proof of that harm: an eviction notice, a past-due bill, or a levy notice.
- A Form 2848 if someone else is contacting TAS for you.
Frequently asked questions
Does the Taxpayer Advocate Service cost anything?
No. TAS says its service is free.
Is TAS part of the IRS?
Yes, but it's independent. TAS describes itself as an independent organization within the IRS whose job is to make sure taxpayers are treated fairly and know their rights.
Can TAS negotiate my tax debt down?
TAS helps when IRS processes break down or cause hardship. To reduce or settle the debt itself you still use IRS programs such as an installment agreement, offer in compromise or penalty abatement.
How do I send Form 911?
TAS says email is the easiest way, and it also accepts fax or mail. TAS won't reply to the email itself; an advocate contacts you about your case.
Can TAS speed up a delayed refund?
Not if your return is in suspense. TAS says it can't accept refund delay requests for returns in suspense.
I have an open case. How do I reach my advocate?
If it's been more than 30 days since you sent Form 911 and you need to speak with your advocate, contact your local TAS office.
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