What is taxpayer assistance? If you feel that you are experiencing significant hardship as a result of some IRS action, you might request assistance from the Taxpayer Advocate.
The Taxpayer Advocate is a quasi-independent branch of the IRS, mandated by Congress to protect taxpayers against the harsh application of the tax laws. Each state should have at least one Taxpayer Advocate, with offices separate from the IRS and, in general, staffed by non-IRS employees. The
Taxpayer Advocate can be a powerful ally, but should only be used when you are facing imminent hardship or have exhausted most other administrative remedies.
The Taxpayer Assistance Order
Have a note pad and pen or pencil handy, so when you do reach an assistant, you can easily note the date, time of the call name and badge number of the IRS employee assisting you. IRS employees are now required to give their badge number. They will say it quickly, so do not be afraid to ask them to repeat the number if you do not get it at first.
You should also jot down the content and nature of the conversation. Taking notes will help you clarify and remember what you are to do and when you are to do it. Notes may also help corroborate your position if later there is any conflict about what was said.
As an added precaution, it may be advisable to follow-up your telephone conversation with a letter to the IRS in which you set down the contents of your conversation. You will of course need to have asked for the IRS employee's address.
How do I seek such an order?
To initiate the TAO process, use IRS Form 911. Form 911 is simple to complete. The most important section of Form 911 requires that you provide a detailed outline of the circumstances and reasons as to why you are requesting the TAO.
A TAO request can also be done as a simple written statement that includes the information on Form 911. You might even make an oral request to the Taxpayer Advocate.
The Form 911 or written request should be submitted to your local Taxpayer Advocate within the district in which you reside.
- Comment:
- Email Page:
- RSS Discussion:
-
|
|
|
Document Center |
Affordable & Professional
Select a document type from the list below. Most documents are prepared within just 48 hours.