Taxpayer Advocate Service

What this actually is

When the IRS has gone wrong and normal channels have not fixed it, TAS is the inside route that costs nothing. It is an independent organization within the IRS, created by Congress in 1996, with an office in every state, DC and Puerto Rico. It is for the case where a refund has been frozen for months, a levy is causing real hardship, or an IRS system has simply failed. It is NOT a way to lower a bill you legitimately owe, and it is not a substitute for filing. File Form 911 or call 877-777-4778; expect a response within 30 days.

Who qualifies, and what trips people up

You qualify if your tax problem is causing financial hardship, if you have tried the normal IRS channels and the problem is unresolved, or if an IRS process is not working as it should. There is no income test. What trips people up: TAS generally wants you to have tried the ordinary route first, so keep the notice numbers and dates of your earlier attempts.