Taxpayer Advocate Service

Purpose of the Taxpayer Advocate

The Taxpayer Advocate was initially created by the legislature to assist taxpayers in resolving problems that were not properly or promptly resolved with the IRS. Since its initial creation, the Taxpayer Advocate has expanded to identify and to propose changes to areas where taxpayers are experiencing problems in their dealings with the IRS.

How does the Taxpayer Advocate Help?

The Taxpayer advocate helps taxpayers by working to resolve specific case related problems and systematic problems within the Internal Revenue Service. The Taxpayer Advocate will quickly and accurately address taxpayer problems when there is a failure of IRS systems, policies, or procedures. See IRC §7803(c)(2).

Powers of the Taxpayer Advocate

The Taxpayer Advocate can issue a taxpayer assistance order, which is an administrative injunction that requires the IRS to cease any action, take any action permitted by law, or refrain from taking any action. The injunction could require the IRS to release property, cease collection activity, or to stop inspecting a taxpayer’s book and records.

When can the Taxpayer Advocate Issue a Taxpayer Assistance Order?

If the Taxpayer Advocate determines that a taxpayer is (1) going to suffer an immediate threat of adverse action ,  or (2) experienced a delay of more than 30 days in resolving an account problem, or (3) will suffer a significant loss, or (4) or will suffer an irreparable injury, or long-term adverse impact, the Taxpayer Advocate has the authority to issue a taxpayer assistance order. See IRC §7811(a).

Examples of some Taxpayer Assistance Orders

(1) To setup an installment agreement where IRS collections has not responded to a taxpayer’s request.
(2) To abate interest on an erroneous refund.
(3) To approve replacement checks where hardship or unreasonable delay exists.
(4) Substantiate credits for a taxpayer when proof of payment is provided, yet the Service is unreasonably delayed in locating payments.
(5) Abate for reasonable cause all automatically assessable penalties.

Taxpayer Advocate Independence

The employees of the Taxpayer Advocate Service report to the National Taxpayer Advocate, or one of his/her managers. The National Taxpayer Advocate is a person appointed by the Secretary of the Treasury after consulting with the Commissioner of Internal Revenue and IRS Oversight Board.   See IRC §7803(c).

The Taxpayer Advocate Services mission statement provides that  “[a]s an independent organization within the IRS, [the Taxpayer Advocate Service] help[s] taxpayers resolve problems with the IRS and recommend changes that will prevent [future] problems.”

How to Contact the Taxpayer Advocate Service

To seek assistance of the Taxpayer Advocate a taxpayer can file Form 911 in the State or city where you reside. A taxpayer can also call 1-877-777-4778 to contact a taxpayer advocate call center.