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Submit a request for assistance

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Note: The Taxpayer Advocate Service is currently experiencing a high volume of assistance requests due to tax return processing delays. As a result, you may experience lengthy wait times while trying to connect with an advocate or while waiting for a return call. We ask for your patience as it may take up to four weeks before we will be able to return your call or reply to your request. We apologize for these delays and are taking steps to reduce hold and response times to better serve you.

Form 911 Filing Requirements

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1.

Financial difficulties

Your problem is causing financial difficulty for you, your family, or your business.

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2.

Immediate threat

You face (or your business is facing) an immediate threat of adverse action.

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3.

No response from the IRS

An IRS office does not grant the tax assistance you requested, or does not grant the tax assistance you requested in time.

When should I not use this form?

You have not exhausted all reasonable efforts or established administrative remedies to obtain timely relief through normal Division channels.

You are seeking legal or tax return preparation advice, a reversal of a legal or technical tax determination or a review of an unfavorable Conference & Appeals decision, Tax Court decision, or other judicial determination.

What is Form 911?

The Form 911 is a request for taxpayer assistance for taxpayers who have been unable to resolve their tax issues through normal channels and are facing undue hardship as a result of the IRS actions or inactions.

Where do I send this form?

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By fax

The quickest method is Fax. TAS has at least one office in every state, the District of Columbia, and Puerto Rico. Submit this request to the TAS office in your state or city. You can find the fax number in the government listings in your local telephone directory, on our Contact Us page, or in Publication 1546, Taxpayer Advocate Service – Your Voice at the IRS.

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By mail

You also can mail this form. You can find the mailing address and phone number (voice) of your local Taxpayer Advocate office in your phone book, on our website, and in Publication 1546, or get this information by calling our toll-free number: 1-877-777-4778.

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From overseas

Fax it to (1-855-818-5697) or mail it to: Taxpayer Advocate Service, Internal Revenue Service, PO Box 11996, San Juan, Puerto Rico 00922. • Please be sure to fill out the form completely and submit it to the TAS office nearest you so we can work your issue as soon as possible.

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Find a TAS office near you

Please be sure to fill out the form completely and submit it to the TAS office nearest you so we can work your issue as soon as possible

Learn more

What should I expect to happen next?

If you do not hear from TAS within one week of submitting Form 911, contact the Taxpayer Advocate office where you originally submitted your request. Incomplete information or requests submitted to a Taxpayer Advocate office outside of your geographical location may result in delays.

Submit a request for assistance

If you have been unable to solve your tax issues through the normal channels then you need to fill out and submit this form to the IRS

Get the Form 911