The Taxpayer Advocate Service (TAS) is meant to be our friend, or as they like to call themselves, our voice at the IRS.

TAS, also called the Office of the Taxpayer Advocate, is an independent office within the IRS, under the supervision and direction of the Taxpayer Advocate who is appointed by and reports directly to the Commissioner of Internal Revenue. TAS was created in 1996 and replaced the previous Office of the Ombudsman within the IRS.

If you are experiencing economic harm or significant cost (including fees for professional representation); have experienced a delay of more than 30 days to resolve a tax issue; or have not received a response or resolution to your problem by the date promised by the IRS, then you are eligible for assistance from the TAS.

When you ask for assistance you have to file Form 911 which is a Request for Taxpayer Advocate Assistance (and Application for Taxpayer Assistance Order), with the Taxpayer Advocate Service; or you can request that an IRS employee complete a Form 911 on your behalf (in person or over the phone).

Form 911 is available by phone at 1-800-829-3676, or on the IRS Internet website at www.irs.gov.

When you talk to the Taxpayer Advocate you will have to provide a description of your problem or hardship, how you previously tried to resolve the problem, and the IRS office(s) you contacted previously.

If you want to authorize another person to discuss or receive information about your case, send Form 2848, Power of Attorney and Declaration of Representative, or Form 8821, Tax Information Authorization.

TAS have the discretion to not disclose to the IRS any information you give them or even inform the IRS that you've contacted them. In general, however, to provide you with assistance or relief, TAS will likely have to disclose the information to an IRS employee or employees.

Taxpayer advocates can quickly intervene on your behalf to local IRS officers and IRS campuses. The advocates can order the IRS to cease from any action that causes a significant hardship by issuing a Taxpayer Assistance Order, or TAO.

Nationwide, the IRS claims that it helps about half of all taxpayers who apply for TAOs. In most cases, however, the taxpayer advocate won’t formally issue an order requiring the IRS to stop certain action. Typically, relief is granted informally, without an official order.

So what kind of problem qualifies you for assistance from your local Taxpayer Advocate?

Generally, the Taxpayer Advocate Service can help if, as a result of the application of the tax laws, you:

• 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;
  

• Have not received a response or resolution by the date promised.
  

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.

These observations and proposals are presented to Congress each year in the National Taxpayer Advocate's "Annual Report to Congress."

The Office of Systemic Advocacy is part of the larger TAS organization. 

The Office of Systemic Advocacy works within the IRS to resolve issues involving procedures and policies. If a problem requires a legislative solution, the National Taxpayer Advocate may recommend a change in the Annual Report to Congress.

Systemic advocacy means addressing broad issues that impact groups of taxpayers, including both individuals and businesses.

Such issues:

• Affect multiple taxpayers;