The IRS set up an organization to address this issue. It helps taxpayers with significant problems that they’ve been unable to resolve through direct contact with the agency.
What Is the Taxpayer Advocate Service?
The Taxpayer Advocate Service (TAS) is an independent part of the IRS. It was formed to help individuals and businesses alike when they’ve been getting nowhere through normal routes of contact. TAS also tackles big issues that affect taxpayers as a whole. It calls them “systemic” or “big picture” issues. It may propose legislative and administrative changes to address them. TAS has at least one office in every state, as well as in Puerto Rico and the District of Columbia. Assistance is restricted to those who have been trying but have been unable to resolve issues directly with the IRS and who are experiencing “economic harm” or “significant cost” as a result. The IRS has indicated that “economic harm” can include situations in which the cost of professional representation is simply beyond one’s means. TAS assigns an advocate to address your problem if you’re accepted. Help is free of charge. The advocate reviews information, researches the situation, and interacts with the IRS on your behalf. This can involve arguing or mediating your case for you. It will include submitting any paperwork or forms that the IRS requires to resolve the problem. Taxpayers might also receive a bit of advice regarding how to avoid future problems. All information you provide to your advocate is protected by confidentiality rules.
Who Qualifies for Taxpayer Advocate Service Assistance?
TAS will take on your case if you’re facing an economic or systematic burden. It will help if it believes that your rights and guarantees of equitable treatment are being jeopardized. You don’t have to be a low-income taxpayer to qualify for TAS assistance. Anyone can qualify, including a business or charity. The ultimate decision of whether or not to help will be made by someone within TAS. Here are some examples of when the TAS is likely to do so:
Your problem is time-sensitive within the context of financial harm: You could qualify for TAS assistance if you’re facing an immediate threat of actions that will have a negative impact on you.The IRS isn’t accurately communicating with you about the details of your case: TAS might get involved if you were promised a response to an issue by a certain date, and the IRS failed to respond by that time.There’s a breakdown in the usual IRS problem-solving methods: TAS is more likely to take your case when there’s a breakdown in the systems or procedures at the IRS.Your circumstances are unique: TAS might get involved to propose legislative or administrative changes to resolve the issue if you have a unique situation that isn’t appropriately addressed by federal tax law.
TAS Reporting of Systemic Issues
The head of TAS presents two reports to Congress every year, including an annual report that outlines at least 10 of the most serious problems for taxpayers. The 2020 report outlined issues regarding lack of IRS resources to hire employees, due in part to the impact of COVID-19.
