We are an independent organization within the Internal Revenue Service (IRS). Our job is to strive to ensure that every taxpayer is treated fairly and knows and understands their rights.
Knowledgeable and dedicated advocates will be with you throughout your entire case.
Note: TAS cannot accept refund delay assistance requests for tax returns that are in suspense, including requests for assistance made through the Systemic Advocacy Management System (SAMS).
To assist taxpayers who are experiencing financial hardship
Taxpayers seeking help in resolving tax problems that they have not been able to resolve with the IRS
Taxpayers who believe that an IRS system or procedure is not working as it should
The Taxpayer Advocate Service works in two main ways – helping taxpayers with individual problems, and recommending “big picture” or systemic changes at the IRS or in the tax laws.
If you are having a tax problem that you haven’t been able to resolve on your own, our Advocates may be able to help. If your IRS problem is causing financial difficulty or you believe an IRS procedure isn’t working as it should our Advocates may be able to help. Read more about when to contact TAS.
There are several ways to request a case in TAS, the easiest is to download the Form 911 and mail or fax it to your local office. You should hear back on your case within four weeks of submitting your Form 911.
TAS also offers other ways to complete the Form 911. These options may not be as quick to process your request as TAS is experiencing a very high call volume at this time.
We have offices in every state, the District of Columbia, and Puerto Rico. If you qualify for our help, you will be assigned to one advocate who will be with you at every turn. Our advocates work with the IRS to get your problems resolved. And our services are always free.
Some of the problems we deal with are not limited to a single taxpayer. The Taxpayer Advocate Service looks at patterns in taxpayer issues to determine if an IRS process or procedure is causing a problem, and if so, to recommend steps to resolve the problem.
Each year, the National Taxpayer Advocate presents an Annual Report to Congress, identifying at least 10 of the most serious problems facing taxpayers. In recent years, the key issues in the report have included tax-related identity theft, fraud by certain tax return preparers, and the need for a Taxpayer Bill of Rights (which the IRS has adopted).
If you know of a systemic issue affecting multiple taxpayers, please report it to us with the Systemic Advocacy Management System on IRS.gov.
Erin M. Collins joined the Taxpayer Advocate Service as the third National Taxpayer Advocate in March 2020. Prior to becoming the National Taxpayer Advocate, she was the Tax Managing Director in charge of KPMG’s Tax Controversy Services practice for the Western area until her retirement in April 2019. She has more than 35 years of experience handling controversies at all levels of the IRS, including the examination, appeals and chief counsel functions, as well as representing both foreign and domestic corporations on a wide range of technical and procedural issues.
Users have visited this website between October 1, 2020 and September 30, 2021 seeking TAS assistance
The office of the Taxpayer Advocate Service was created on July 30, 1996
The number of most serious tax problems TAS presents to Congress each year in our Annual Report
The number of recommendations proposed in the 2020 Annual Report to Congress (ARC) to the IRS to improve tax administration and protect taxpayer's rights.
The amount of new cases received in TAS between October 1, 2020 and September 30, 2021.
The amount of calls received on the NTA Hotline between October 1, 2020 and September 30, 2021. A 990% increase from the prior 12 months
Congress created the Taxpayer Advocate Service (TAS) to help individual and business taxpayers resolve problems that haven’t been resolved through normal IRS channels. We also address large-scale, systemic issues that affect groups of taxpayers.
Low Income Taxpayer Clinics (LITC) assist low income individuals who have a tax dispute with the IRS, and provide education and outreach to individuals who speak English as a second language (ESL).Learn more
The National Taxpayer Advocate submits two Congressional reports annually, including the Objectives Report in June where she commits to conduct many organizational level Objectives and Activities. These actions help taxpayers comply with the tax laws, provide assistance to them if they encounter problems in meeting their tax liabilities, and better understand how and why TAS advocates for them with IRS leadership and Congress. The TAS Operational Plan describes the items we will work during the fiscal year.
If you’re having tax problems and haven’t been able to to resolve them with the IRS, the Taxpayer Advocate Service may be able to help you—and our service is free.
The Taxpayer Advocate Service offers a unique opportunity for you to advocate for taxpayers who experience difficulties in resolving their issues with the IRS and protecting taxpayer rights