Arizona Tax Resolution & IRS Representation
Taxpayer Advocate Request: Legal Help for IRS Problems
When an unresolved IRS problem causes financial hardship, significant delays, or other serious difficulties, the Taxpayer Advocate Service (TAS) may be able to help. Carr Law Firm helps Arizona taxpayers evaluate their tax-resolution options, understand the request process, and determine whether legal representation may be appropriate.
What Is a Taxpayer Advocate Request?
A taxpayer advocate request is a request for assistance from the Taxpayer Advocate Service, an independent organization within the Internal Revenue Service. TAS helps eligible individuals and businesses address certain federal tax problems that have not been resolved through normal IRS channels.
Taxpayers commonly request TAS assistance when an IRS action or delay is creating economic hardship, when the IRS has not resolved an issue within an appropriate timeframe, or when an IRS system or procedure is not working as intended.
The primary form used to request this assistance is IRS Form 911, Request for Taxpayer Advocate Service Assistance. Submitting a request does not guarantee that TAS will accept the case or grant the relief requested.
Important: TAS Assistance Is Not the Same as an IRS Appeal
The Taxpayer Advocate Service helps eligible taxpayers address certain unresolved problems with the IRS. It is not a substitute for every available tax remedy.
A TAS request generally is not the appropriate procedure for obtaining tax-return preparation advice, reversing a legal or technical tax determination, or reviewing an unfavorable Appeals or court decision. Separate administrative appeal, collection, or judicial procedures may apply, and their deadlines can be important. A taxpayer should identify the correct procedure before relying on a TAS request to address a dispute.
When Can the Taxpayer Advocate Service Help?
TAS determines whether a request qualifies under its applicable case-acceptance criteria. Circumstances that may support a request include the following:
Financial Hardship
An IRS action or inaction is causing, or threatens to cause, serious financial consequences, such as difficulty meeting essential living expenses or maintaining business operations.
Significant IRS Delays
An unresolved tax problem has remained pending beyond the applicable processing timeframe. TAS identifies delays exceeding 30 days in relevant circumstances, subject to its current acceptance criteria.
No Timely Response
The IRS has not responded to or resolved a matter by a date it previously provided, and the unresolved issue meets the applicable TAS criteria.
IRS System Problems
An IRS process, system, or procedure has failed to operate as intended and has contributed to an unresolved tax issue or other qualifying problem.
These circumstances do not automatically establish eligibility. Review the current IRS eligibility information and the TAS request instructions for the criteria that apply to your situation.
How to Request Taxpayer Advocate Assistance
A well-prepared request explains the unresolved tax problem, the steps already taken to resolve it, and the harm or consequences associated with leaving the issue unresolved.
Identify the IRS Problem
Determine what remains unresolved, which tax periods are involved, what notices or correspondence have been received, and whether the issue is creating financial hardship or another qualifying problem.
Document Prior Efforts
Organize records of prior communications, submitted documents, response dates, pending matters, and the steps taken through normal IRS channels.
Prepare Form 911
Complete the applicable sections of Form 911, clearly describe the problem and requested assistance, and provide the supporting information called for by the current instructions.
Submit and Follow Up
Submit the request using a current TAS-approved method. Monitor correspondence, respond to requests for information, and continue addressing any separate IRS deadlines that apply.
Download IRS Form 911 (PDF) to review the current form and its instructions.
What Information May Be Needed?
The appropriate documentation depends on the tax issue and the reason assistance is being requested. Useful records may include:
- Copies of relevant IRS notices and letters.
- The tax years, periods, and account issues involved.
- A chronology of prior IRS contacts, submissions, and responses.
- Evidence of financial hardship, when hardship is the basis for the request.
- Records showing the effect of an IRS delay or unresolved procedure.
- A clear explanation of the assistance being requested and why ordinary channels have not resolved the problem.
Follow the current Form 911 instructions regarding attachments and submission requirements. Avoid sending unnecessary sensitive information, and use appropriate safeguards when transmitting tax records.
How Carr Law Firm Can Help With a Taxpayer Advocate Request
A taxpayer advocate request can involve more than completing a form. The underlying tax issue, the history of IRS communications, the evidence of hardship, and any outstanding deadlines may affect the appropriate next step.
Carr Law Firm provides tax-resolution and IRS representation services. Depending on the facts of a matter and the scope of an engagement, legal assistance may include:
- Evaluating the IRS problem: Reviewing the nature of the unresolved matter and identifying issues that may warrant further investigation.
- Assessing the request: Evaluating whether the circumstances appear to support a TAS request and identifying information needed to explain the problem.
- Organizing supporting records: Helping assemble a coherent chronology and relevant documentation for the matter.
- Preparing the request: Assisting with the explanation of the unresolved issue and the relief or intervention being sought, where appropriate.
- Addressing related tax-resolution issues: Evaluating whether a separate collection, appeal, payment arrangement, or other tax-resolution procedure may be relevant.
- Representation and communication: Providing legal representation within the agreed scope of services and assisting with communications involving the IRS or TAS, as appropriate.
The appropriate scope of legal work depends on the facts, procedural posture, and terms of the engagement. A TAS request should not be treated as a substitute for a separate remedy when another procedure is required.
What If a Taxpayer Advocate Request Is Not the Right Solution?
Not every unresolved tax problem qualifies for TAS assistance, and not every tax dispute can be resolved through the advocate process. Depending on the circumstances, a taxpayer may need to evaluate other options, including:
- IRS collection resolution: Reviewing available options for addressing an outstanding tax liability or collection action.
- Installment agreements: Evaluating whether an eligible taxpayer can arrange payments under applicable IRS requirements.
- Offer in Compromise: Determining whether the taxpayer may qualify for an offer under the IRS rules and financial standards.
- Currently Not Collectible status: Evaluating whether collection may be temporarily suspended because of the taxpayer's financial circumstances, subject to IRS requirements.
- Administrative appeals: Determining whether an appeal or other formal procedure is available and identifying applicable deadlines.
- Tax litigation: Evaluating whether a judicial remedy may be appropriate and what procedural requirements apply.
These options are not interchangeable, and eligibility varies. Carr Law can help evaluate relevant tax-resolution and representation options based on the particular matter.
Is the Taxpayer Advocate Service Free?
Yes. TAS assistance is provided without charge to taxpayers who qualify. Hiring a private attorney for legal analysis, preparation, or representation is a separate professional engagement and may involve fees. Taxpayers can contact TAS directly without hiring an attorney. Legal assistance may be useful when the underlying issue is complex, the financial consequences are serious, or separate tax procedures and deadlines need to be evaluated.
Taxpayer Advocate Request FAQs
1. What is IRS Form 911 used for?
Form 911 is used to request assistance from the Taxpayer Advocate Service. It describes the taxpayer's unresolved federal tax problem and the circumstances supporting the request. TAS reviews the request under its applicable acceptance criteria.
2. How long does a taxpayer advocate request take?
Timing varies with the issue, the information provided, and TAS workload. Current TAS guidance instructs taxpayers who have not received a response within 30 days of submitting Form 911 to contact the appropriate advocate office. This is not a guarantee that the underlying tax problem will be resolved within 30 days.
3. Can TAS help if the IRS is causing financial hardship?
TAS may be able to help when an IRS action or inaction is causing significant financial harm. The taxpayer should explain the hardship and provide relevant supporting information. Assistance depends on the applicable eligibility and case-acceptance criteria.
4. Does submitting Form 911 stop IRS collections?
Taxpayers should not assume that submitting Form 911 automatically suspends collection activity, stops interest or penalties, or extends an appeal or court deadline. The effect of any collection action depends on the applicable law, procedure, and facts. Obtain advice about urgent deadlines and collection notices rather than relying solely on a pending TAS request.
5. Can a business request taxpayer advocate assistance?
Yes. Businesses, as well as individuals, may request TAS assistance when they encounter a qualifying federal tax problem. The business must still meet the applicable criteria, and the request should explain the issue and its consequences.
6. Can an Arizona tax attorney help prepare a TAS request?
An attorney may assist with reviewing the tax problem, organizing relevant records, evaluating the request, and providing representation within the scope of an engagement. The taxpayer may also submit a request directly to TAS without private legal representation.
7. What if TAS cannot resolve my tax problem?
The next step depends on the underlying issue. A taxpayer may need to pursue a separate administrative, collection, appeal, or judicial procedure. A qualified review can help identify potential options and applicable deadlines.
Official Taxpayer Advocate Resources
For current eligibility information, forms, and submission instructions, consult these official government resources:
- TAS: Submit a Request for Assistance — request instructions, qualifying circumstances, and follow-up guidance.
- IRS: Who May Use the Taxpayer Advocate Service? — general eligibility information.
- IRS Form 911 (PDF) — the request form and instructions.
Need Legal Help With an Unresolved IRS Problem?
If an IRS delay, collection action, or unresolved tax issue is affecting your finances, Carr Law Firm can help you evaluate the circumstances and discuss appropriate tax-resolution options. Contact the firm to discuss your situation and determine whether legal assistance may be appropriate.
Contact Carr Law Firm — (480) 568-6115Important Legal Notice: This article provides general information about the Taxpayer Advocate Service and federal tax-resolution procedures. It is not legal, tax, accounting, or financial advice and does not address the facts of any particular case. TAS assistance is subject to applicable eligibility and case-acceptance criteria. Filing Form 911 does not guarantee acceptance, relief, or resolution and should not be assumed to suspend collection activity or extend legal deadlines. Laws, procedures, and agency guidance may change. Consult a qualified professional regarding your specific circumstances. Contacting Carr Law Firm does not by itself establish an attorney-client relationship; representation is subject to the firm's agreement and applicable requirements.
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