The National Taxpayer Advocate Service offers free help to U.S. taxpayers who are unable to resolve tax problems through normal IRS channels.
The National Taxpayer Advocate Service operates as an independent organization within the IRS. The service assists taxpayers, individuals and businesses who are unable to resolve their tax problems, either due to delays (longer than 30 days) or financial hardship. The service encourages taxpayers to contact its office for help with tax problems that cannot be resolved through normal IRS channels or if a tax problem was not resolved by the date promised by the IRS.
The Role of the National Taxpayer Advocate Service
The National Taxpayer Advocate Service is a valuable resource for U.S. taxpayers. In addition to assisting taxpayers for free, the National Taxpayer Advocate Service serves to identify issues that cause problems for taxpayers; this includes issues that compromise taxpayer rights or increase taxpayers’ burdens. The service continually brings these issues to the IRS’s attention and formally recommends potential solutions, including legislative remedies, through an annual report to Congress. The 2007 report, released on January 9, 2008, identifies over 25 different issues affecting U.S. taxpayers.
How to Contact the National Taxpayer Advocate Service
By Phone: Taxpayers have the choice of contacting the national office’s main case line at 1-877-777-4778 or contacting their Local Taxpayer Advocate. Local advocate offices are searchable by state on the IRS website.
On Paper: Taxpayers may use Form 911 (appropriately numbered) to request assistance.
Via a Third Party: Someone else may work with the service on a taxpayer’s behalf, but that person must have Power of Attorney. To go this route, file Form 2848, Power of Attorney and Declaration of Representative.
In some cases, a third party may simply need access to a taxpayer’s case information, but does not need Power of Attorney. In that situation, a taxpayer may file Form 8821, Tax Information Authorization, to authorize third-party access to case information.
Working with the National Taxpayer Advocate Service
Taxpayers who request assistance from the National Taxpayer Advocate Service will find the following:
- Someone assigned to their case who will listen to their situation
- Help in understanding what steps to take to fix tax problems
- Continued assistance until the tax issue is resolved
According to the national office, there is at least one local advocate office in each state that is independent of the local IRS office; therefore, taxpayers should be able to rest assured that the Local Taxpayer Advocate reports directly to the National Taxpayer Advocate and not the local IRS office.
Taxpayers may download the forms mentioned above from the IRS website. In addition to the free resources covered in this article, certain taxpayers are eligible for free federal tax return preparation assistance through the IRS-sponsored programs.
Source: National Taxpayer Advocate Service Section of IRS Website
