The short answer
The Taxpayer Advocate Service (TAS) is an independent office inside the IRS that helps people whose tax problems have not been solved through normal IRS channels. Its help is free if you qualify. You ask for help with Form 911 or by calling 877-777-4778. TAS does not accept every request, and asking for help does not pause any IRS deadline.
Who TAS generally helps
| Situation | Example |
|---|---|
| Financial difficulty | An IRS problem is causing financial difficulty for you, your family, or your business |
| Immediate threat of adverse action | You or your business face an imminent IRS action, such as a levy |
| No response or delay | You have repeatedly contacted the IRS and no one responded, or the IRS did not respond by the date it promised |
| A process not working | An IRS process, system, or procedure is not operating as intended, so the IRS fails to respond or resolve your issue on time |
TAS helps individuals, businesses, and exempt organizations, as well as their representatives. Meeting one of these situations does not guarantee that TAS will take your case.
How to ask for help with Form 911
- Describe the problem and any hardship it causes, what the IRS has done or not done, and the relief you want. If the IRS has delayed more than 30 days, give the date you first contacted it.
- Attach documents that may help — this can speed up resolution.
- Send it by email to tas.form.911.request.for.assistance@irs.gov, by fax to (855) 828-2723 (from overseas, 1-304-707-9793), or by mail to 7940 Kentucky Dr, MS 11 G, Florence, KY 41042. Email submissions are not encrypted.
- Joint requests must be signed by both spouses. A representative attaches Form 2848, Form 8821, or another power of attorney and signs instead of the taxpayer.
- Wait 30 days before following up by email with "No Response" in the subject line; do not file a second Form 911 for the same issue.
What happens next
- TAS tells you whether your request has been accepted.
- If accepted, a case advocate works with the IRS on your behalf, gives you timeframes and updates, and stays with you until the problem is resolved.
- To help you, TAS may need to share your information with IRS employees.
Taxpayer Assistance Orders
Form 911 is also an application for a Taxpayer Assistance Order (TAO). Under the Internal Revenue Manual, TAS may issue a TAO when you are suffering or about to suffer a significant hardship because of how the IRS is administering the tax law, the facts and the law support relief, and the IRS refuses or fails to take the action needed. A TAO can order the IRS to take an action allowed by law, stop or refrain from an action, expedite your case, reconsider a determination, or review it at a higher level. It cannot decide the amount of tax you owe.
Systemic problems
If an IRS problem affects many taxpayers, you can report it to TAS at IRS.gov/sams. Do not include personal information in a systemic report — it is not a request for help with your own case.
Other help
- Low Income Taxpayer Clinics (LITCs) are independent from the IRS and may be able to represent you in a dispute with the IRS if you qualify, and help people who speak English as a second language. See Publication 4134.
- The Taxpayer Bill of Rights (Publication 1) lists ten rights, including the right to be informed, the right to quality service, the right to challenge the IRS's position and be heard, and the right to appeal an IRS decision in an independent forum.
What TAS cannot do
- Pause deadlines: a Form 911 request does not extend the time to petition the Tax Court, request a Collection Due Process hearing, or take any other required step.
- Guarantee acceptance or a result: TAS decides whether you qualify, and the IRS still applies the tax law.
- Decide your tax liability — even a Taxpayer Assistance Order cannot do that.
- Consider frivolous arguments — raising them on Form 911 can bring a $5,000 penalty.
If you have a notice of deficiency, a levy notice, or a lien notice, file your Tax Court petition or hearing request on time even if TAS is already helping you. TAS assistance runs alongside those rights; it does not replace them.