Internal Revenue Service
Federal Taxpayer Advocate Service
This independent organization within the IRS helps taxpayers resolve problems with the IRS and recommends changes that will prevent the problems.
- Call the Taxpayer Advocate Service toll-free telephone number: 1-877-777-4778 or TTY/TTD: 1-800-829-4059.
- Call, write or visit the local taxpayer advocate office for your state. A list of Taxpayer Advocate Service offices may be found in Publication 1546 of The Taxpayer Advocate Service of the IRS, which may be downloaded and printed at www.irs.gov/pub/irs-pdf/p1546.pdf.
Complete and submit Form 911, Application for Taxpayer Assistance Order.
- You can download the form at www.irs.gov/pub/irs-pdf/f911.pdf
- Call the IRS forms-only number, 1-800-829-3676
- Send a written request for assistance (if Form 911 is not available), or
- Request that an IRS employee complete a Form 911 on your behalf (in person or over the phone).
You may FAX a Form 911, Application for Taxpayer Assistance Order (or written request) to your local Taxpayer Advocate. An Application for a Taxpayer Assistance Order requires the Advocate to determine if significant hardship exists and to review the case to determine what action should be taken to relieve the hardship. In certain situations, enforcement action may be suspended while your case is being reviewed. The Taxpayer Advocate resolves the majority of cases administratively. Even when hardship is not a factor, the Advocate is often able to help resolve the taxpayer's problem.