The Taxpayer Advocate Service (TAS) is a division of the IRS that operates independently and answers only to the National Taxpayer Advocate. In times of tax trouble, the service advocates for the rights of taxpayers, individuals and businesses.

When dealing with the Internal Revenue Service (IRS), taxpayers can contact the Taxpayer Advocate Service for assistance if they have tried everything else without success. This will assist if you're a taxpayer who thinks the Internal Revenue Service isn't doing its job.

TAS Operation Overview

Businesses and individuals can turn to the Taxpayer Advocate Service for help with their tax situations. As a private and individualized service, it aids taxpayers in addressing issues with the IRS that they have not been able to settle via other channels. 3 Any taxpayer using this service will incur no expense whatsoever. There are TAS offices in every single state, plus DC and PR.

2 Case advocates, who work directly with taxpayers to find solutions to their issues, are among the many people it employs. 2 The taxpayer must have suffered economic hardship or considerable cost, including fees for professional representation. The resolution of their tax difficulties must have been delayed for more than 30 days for the taxpayer to qualify.

Identity theft, trouble paying taxes, filing inaccurate forms, and deciding on a tax preparer are some of the most prevalent situations in which the TAS steps in to help taxpayers. In complex situations involving many IRS divisions and procedures, the TAS is regularly called upon to aid in coordination. The TAS plays an essential role in making sure everyone pitches in.

What Is The Taxpayer Advocacy Service?

The IRS's Taxpayer Advocate Service (TAS) operates autonomously. It was established to aid people and companies unable to resolve their issues through more conventional channels.

In addition, TAS takes on the fundamental problems that impact all taxpayers. It labels these problems as "systemic" or "overarching." It may suggest new laws or regulations be implemented to solve these issues. A TAS office represents each state, plus Puerto Rico and the District of Columbia.

To qualify for help, you must suffer "economic hardship" or "substantial cost" due to your dispute with the IRS. You have already attempted to address the matter directly with the agency. The Internal Revenue Service defines "economic damage" as cases where hiring an attorney would be financially impossible.

Who Can Use the Taxpayer Service Advocate?

TAS will represent you if you are under a significant financial or systemic hardship. If it determines that your constitutionally protected rights to due process and other equal treatment are being threatened, it will intervene on your behalf. 34 Assistance from TAS is available regardless of your economic level. Anyone, including corporations and non-profits, may apply.

An internal TAS official will decide help or not. The TAS is likely to do so in the following situations:

• Your condition is time-sensitive regarding financial harm: You may qualify for TAS if you face an urgent threat of adverse actions.
• You aren't receiving up-to-date information from the IRS: If the IRS was supposed to resolve a problem by a specific date and has not done so, TAS may become involved.
• The traditional IRS techniques for resolving problems have broken down; in such a circumstance, TAS is more likely to accept your case.

TAS Systemic Problem Reporting

Every year, the head of TAS gives two reports to Congress, one of which details at least ten of the most pressing issues facing taxpayers. In the 2020 report, the IRS's inability to attract new workers was partly blamed on the effects of COVID-19.6.

Special Considerations

Independent from the IRS, the Taxpayer Advocate Service defends taxpayers' legal protections under the Taxpayer Bill of Rights (TABOR). A taxpayer's rights are outlined in the bill as follows:

• Keep up with news, especially as it relates to the actions and decisions of the IRS
• Quality Service
• pay no more tax than is required
• Put up a fight and be heard by the IRS.
• Go to an impartial tribunal if you disagree with the IRS
• the certainty of having fixed dates and times to work with
• privacy
• confidentiality
• representation
• a reasonable and equitable taxation system

The Taxpayer and Advocate Service (TAS) provides access to an online tax resource centre. The group also finds inconvenient problems for taxpayers and reports them to the Internal Revenue Service, along with suggestions for legislative and administrative reforms. The IRS gives further details about this service in Publication 1546.