The Taxpayer Advocate Service is an IRS program that provides an independent system to assure that tax problems, which have not been resolved through normal channels, are promptly and fairly handled. The goals of the Taxpayer Advocate Service are to protect individual taxpayer rights and to reduce taxpayer burden. The Taxpayer Advocate independently represents your interests and concerns within the IRS.
What can I expect from the Taxpayer Advocate?
Your assigned personal advocate will listen to your point of view and will work with you to address your concerns. You can expect the advocate to provide you with:
- A “fresh look” at your problem
- Timely acknowledgment
- The name and phone number of the individual assigned to your case
- Updates on progress
Who may use the Taxpayer Advocate Service?
Generally, the Taxpayer Advocate Service can help if, as a result of the application of the tax laws, you:
- Are suffering, or are about to suffer, a significant hardship
- Are facing an immediate threat of adverse action
- Will incur significant cost (including fees for professional representation)
- Will suffer irreparable injury or long-term adverse impact
- Have experienced a delay of more than 30 days to resolve the issue, or
- Have not received a response or resolution by the date promised.
If you have an ongoing issue with the IRS that has not been resolved through normal processes, or you have suffered, or are about to suffer a significant hardship as a result of the application of the tax laws, contact the Taxpayer Advocate Service.
Note: The Taxpayer Advocate Service is not a substitute for established IRS procedures or the formal Appeals process. The Taxpayer Advocate Service cannot reverse legal or technical tax determinations.
How do I reach the Taxpayer Advocate Service?
Call the Taxpayer Advocate Service toll-free telephone number: 1-877-777-4778 or TTY/TTD: 1-800-829-4059. You can also call the General IRS toll-free number (1-800-829-1040) and request the Taxpayer Advocate Service. 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, The Taxpayer Advocate Service of the IRS.
Additional Resources Regarding the Taxpayer Advocate Service:
IRS Publication 1546, The Taxpayer Advocate Service