Form 911 — Request for Taxpayer Advocate Service Assistance
Form 911 is used to request assistance from the Taxpayer Advocate Service (TAS) — an independent organization within the IRS that helps taxpayers resolve problems with the IRS. TAS can issue a Taxpayer Assistance Order (TAO) to compel the IRS to take or stop an action. For tax professionals, Form 911 is a powerful tool when normal IRS channels have failed and the client faces significant hardship.
Key Rules and Authority
| Rule | Detail |
|---|---|
| TAS Eligibility | Significant hardship or systemic IRS failure |
| TAO Authority | Can compel or stop IRS action |
| Response Time | TAS responds within 2 business days |
| Local Offices | One in every state |
| Systemic Advocacy | TAS can identify systemic IRS problems |
| No Cost | TAS assistance is free |
When to Use Form 911 — TAS Eligibility Criteria
The Taxpayer Advocate Service can assist taxpayers who are experiencing: (1) Significant hardship — the IRS action is causing or will cause significant financial harm (e.g., levy on wages that will prevent the taxpayer from paying basic living expenses); (2) Imminent adverse action — the IRS is about to take an action that cannot be reversed (e.g., levy on a bank account); (3) Systemic IRS failure — the IRS has failed to respond to the taxpayer's inquiries within the established timeframes; or (4) IRS error — the IRS has made an error that is causing the taxpayer harm. TAS is most effective when normal IRS channels have been exhausted and the client faces a genuine hardship.
Frequently Asked Questions
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