e-file The Taxpayer Advocate Service

HAVE A TAX PROBLEM? ....NEED HELP?

The Taxpayer Advocate Service is an IRS program that provides an independent system to assure that tax problems, which have not been resolved through normal channels, are promptly and fairly handled. The National Taxpayer Advocate, Nina Olson, heads the program. Each state and campus has at least one local Taxpayer Advocate, who is independent of the local IRS office and reports directly to the National Taxpayer Advocate. The goals of the Taxpayer Advocate Service are to protect individual and business taxpayer rights and to reduce taxpayer burden. The Taxpayer Advocate independently represents your interests and concerns within the IRS. This is accomplished in two ways:

* Ensuring that taxpayer problems which have not been resolved through normal channels, are promptly and fairly handled; * Identifying issues that increase burden or create problems for taxpayers: Bringing those issues to the attention of IRS management and making legislative proposals where necessary.

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WHO MAY USE THE TAXPAYER ADVOCATE SERVICE?

The Taxpayer Advocate Service is an independent organization within the IRS whose employees assist taxpayers who are experiencing economic harm, who are seeking help in resolving tax problems that have not been resolved through normal channels, or who believe that an IRS system or procedure is not working as it should. You may be eligible for Taxpayer Advocate Service assistance if:

* You are experiencing economic harm or significant cost (including fees for professional representation), * You have experienced a delay of more than 30 days to resolve your tax issue, or * You have not received a response or resolution to the problem by the date that was promised by the IRS.

The service is free, confidential, tailored to meet your needs, and is available for businesses as well as individuals. There is at least one Local Taxpayer Advocate in each state, as well as in Puerto Rico and the District of Columbia. Because they are part of the IRS, Advocates know the tax system and how to navigate it. If you qualify, you will receive personalized service from a knowledgeable Advocate who will:

* Listen to your situation, * Help you understand what needs to be done to resolve it, and * Stay with you every step of the way until your problem is resolved.

CONTACT THE TAXPAYER ADVOCATE SERVICE!

* Fax, write or call the Local Taxpayer Advocate office for your state. [ View Local Taxpayer Advocates by State] * Call the Taxpayer Advocate Service Case Intake Line to see if you are eligible: 1-877-777-4778 or TTY/TTD: 1-800-829-4059. * A list of Taxpayer Advocate Service offices can also be found in Publication 1546 (English, Spanish, Chinese, Korean, Russian, Vietnamese), The Taxpayer Advocate Service of the IRS - How to Get Help With Unresolved Tax Problems.

You can also file Form 911, Application for Taxpayer Assistance Order, with the Taxpayer Advocate Service, or request that an IRS employee complete Form 911 on your behalf. Fax or mail the form to your Local Taxpayer Advocate.

WHAT CAN I EXPECT FROM THE TAXPAYER ADVOCATE?

Your assigned Case Advocate will listen to your point of view and will work with you to address your concerns. You can expect the advocate to provide you with:

* An impartial and independent look at your problem; * Timely acknowledgment; * The name and phone number of the individual assigned to your case; * Updates on progress; * Time frames for action; * Speedy resolution; and * Courteous service.

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WHAT INFORMATION SHOULD I PROVIDE TO THE TAXPAYER ADVOCATE?

* Your name, address, and social security number (or employer identification number), * Your telephone number and hours you can be reached, * Your previous attempts to solve the problem, and the office you contacted, * The type of tax return and year(s) involved, and * Description of the problem or hardship (if applicable).

If you want to authorize another person to discuss the matter or to receive information about your case, download Form 2848 , Power of Attorney and Declaration of Representative. You may also download Form 2848 Instructions . Or, you may use Form 8821 , Tax Information Authorization if you want another person to receive information about your case but not represent you. If you are unable to download and print these documents, you can get them at most local IRS offices or by calling the IRS forms-only number, 1-800-829-3676

WHAT IS SYSTEMIC ADVOCACY?

"The TAS employee's job is not done when he or she closes out a particular case. Taxpayer Advocate Service employees have, as part of their statutory job description, the responsibility to think systemically about that case" -- Nina E. Olson, National Taxpayer Advocate, June 30, 2002.

Our mission in the Taxpayer Advocate Service reaches beyond individual cases and extends into the realm of Systemic Advocacy. The role of Systemic Advocacy is evident in the TAS mission statement: "As an independent organization within the IRS, we help taxpayers resolve problems within the IRS and recommend changes that will prevent the problems." This means we try to repair systemic flaws in the IRS and the tax code, which can cause trouble for taxpayers and IRS employees alike. What are systemic advocacy issues?

* They always affect multiple taxpayers. * They are not individual taxpayer problems. * They affect segments of the taxpayer population, locally, regionally or nationally. * They relate to IRS systems, policies, and procedures. * They require study, analysis, administrative changes or legislative remedies. * They involve protecting taxpayer rights, reducing or preventing taxpayer burden, ensuring equitable treatment of taxpayers or providing essential services to taxpayers.

If you have information about one of these problems -- a systemic issue that might affect a significant number of taxpayers and not an individual problem that pertains only to you -- we'd like to hear about it. For example, if your family is suffering from economic hardship as the result of an unresolved federal tax dispute, you may be eligible for help from one of our case advocates. On the other hand, if you and several friends or business associates are all experiencing the same tax problem, you may have identified an issue for us to examine and resolve

We receive issues through the Systemic Advocacy Management System, or SAMS, a database of issues, ideas and suggestions from the public and IRS employees. To submit an issue to SAMS and the TAS Office of Systemic Advocacy:

1. Click on the link labeled "SAMS" at the bottom of this page. 2. Take a minute to read the information on the SAMS welcome page, then click the button at the bottom. 3. Answer a few questions to determine whether you have a systemic issue. You'll be directed to the SAMS Issue Submission page based on your responses. 4. Fill in the required fields and give us a brief description of the issue. Do not submit any taxpayer information such as your social security number.

After being reviewed, some issues become advocacy projects. These projects identify and attempt to develop solutions for problems affecting large numbers of taxpayers, such as the Alternative Minimum Tax or AMT, Innocent Spouse claims, Federal Tax Deposit (FTD) requirements and refund issues. We also ensure that the taxpayer's voice is heard on IRS teams and task forces on matters ranging from disaster relief to offer-in-compromise to redesigning and simplifying tax forms.

The TAS Office of Systemic Advocacy also assists in the development of the National Taxpayer Advocate's Annual Report to Congress, which examines the tax code and IRS procedures, pinpointing problem areas and recommending solutions. As required by law, each year's Report describes at least 20 of the most serious problems facing individual and business taxpayers; reviews the ten tax issues most often litigated in the federal courts; and outlines proposals for changing the law to address systemic problems and ease the burden on taxpayers. Some of the issues submitted to us on SAMS may become part of the report.

To submit an issue to the TAS Office of Systemic Advocacy, click below: SAMS -- Systemic Advocacy Management System

For more information about TAS Systemic Advocacy, see our Frequently Asked Questions (FAQ).

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