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March 13, 2020

The Taxpayer Advocate Service Celebrates 20 Years of Advocating for Taxpayers

This week marks a major milestone for the Taxpayer Advocate Service (TAS). On March 12, TAS celebrated its 20th anniversary. Although the IRS previously had procedures in place to assist taxpayers with unresolved tax problems, the creation of TAS provided a direct line of communication between taxpayers and the National Taxpayer Advocate, who reports directly to the IRS commissioner and to Congress.

  • Appeals
  • Roadmap Stations

Letter 4439

This letter is issued to the taxpayer when appeals makes a determination on the taxpayers Equivalent Hearing request and Innocent Spouse request.

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May 22, 2025

Appeals Improves Alternative Dispute Resolution Programs, But Barriers Remain

The IRS’s Alternative Dispute Resolution (ADR) options allow taxpayers and the IRS to resolve disputes more quickly than through the traditional appeals processes. Many practitioners, including me during my time in private practice, have long appreciated its advantages. I often recommended to my clients and successfully used programs like Fast Track Settlement, Post Appeals Mediation, and Tax Court Mediation, to resolve disputes effectively.

February 6, 2024

Save the Date: National Taxpayer Advocate Takes Your Questions Live, February 13 on C-SPAN’s Washington Journal

At 9 a.m. on Tuesday, February 13, National Taxpayer Advocate Erin M. Collins will appear live on C-SPAN’s Washington Journal to answer viewer questions about the tax filing season and discuss other important tax-related issues facing taxpayers.

June 9, 2022

NTA named Most Powerful Women in Accounting for 2022

American Institute of CPAs selects NTA Erin M. Collins as one of the 25 Most Powerful Women in the Accounting Profession.

April 6, 2022

Notice of Claim Disallowance: Don’t Make This Mistake

The pandemic delays have highlighted yet another problem for taxpayers seeking a credit or refund from the IRS. When a taxpayer files a claim for credit or refund, the IRS may disallow the claim in whole or in part and issue a notice of claim disallowance – most commonly a Letter 105C or 106C – denying the taxpayer’s claim. Taxpayers who challenge the notice in a U. S. district court or the U.S. Court of Federal Claims must generally file suit within two years from the date the notice of claim disallowance is mailed (that date is typically on the top righthand side of the first page of the notice).

September 1, 2021

TAS Facing Similar Challenges as the IRS: Processing Delays and Low Level of Service

As the National Taxpayer Advocate, part of my statutory duties and the duties of the Taxpayer Advocate Service (TAS) are to identify and inform Congress of challenges facing the IRS and taxpayers. In the interest of transparency, I want to discuss challenges taxpayers are facing not only with the IRS but also with TAS. While previous blogs have spoken about the delays taxpayers and practitioners are experiencing with the IRS, it is important to acknowledge taxpayers are experiencing similar delays when contacting TAS.

November 1, 2021

TAS Pre-Filing Season Mississippi

Pre-Filing Season Awareness Event for Jackson, Mississippi. Several dates and times available. Please check back often for updates.

November 6, 2021

TAS Pre-Filing Season Minnesota

Pre-Filing Season Awareness Event for Minnesota. Several dates and times available. Please check back often for updates.

November 1, 2021

TAS Pre-Filing Season Massachusetts

Pre-Filing Season Awareness Event for Massachusetts. Several dates and times available. Please check back often for updates.

TAS Pre-Filing Season Maine

Pre-Filing Season Awareness Event for Augusta, Maine. Several dates and times available. Please check back often for updates.

TAS Pre-Filing Season Kansas

Pre-Filing Season Awareness Event for Wichita, Kansas. Several dates and times available. Please check back often for updates.