What TAS is and is not
The Taxpayer Advocate Service is an independent organization within the IRS, created by IRC 7803(c) and headed by the National Taxpayer Advocate. Form 911 describes its remit: TAS “may be able to assist you if your federal tax problem is causing a financial difficulty, you have tried and been unable to resolve your issue with the IRS, or if an IRS system, process, or procedure is not working as it should.” Its case advocates do not adjust accounts themselves in most situations; they issue Operations Assistance Requests (OARs) to the IRS function that can, and escalate when the function will not.
Three limits frame everything else. TAS does not decide liability: “TAS does not have the authority to decide the validity of the taxpayer's refund claim on behalf of the IRS.” TAS involvement stops no clock; signing Form 911 “does not suspend any applicable periods for you to perform acts related to assessment or collection, such as petitioning the Tax Court for redetermination of a deficiency or requesting a Collection Due Process hearing.” And TAS's confidentiality rule under IRC 7803(c)(4)(A)(iv) is limited: “TAS will likely have to disclose to the IRS at least some of the information to obtain the assistance or relief you are requesting.”
The nine case criteria
The National Taxpayer Advocate sets the criteria under IRC 7803(c)(2)(C)(ii). They are a guide to acceptance, not a test of entitlement: “The criteria under which TAS accepts a case will not govern whether a taxpayer is entitled to relief.” Nor does the client have to prove hardship at the door: “Taxpayers do not need to validate their hardship to be accepted into the TAS program.” The criteria, with the IRM's own examples:
| Criteria | Category | Test | IRM example |
|---|---|---|---|
| 1 | Economic burden | The taxpayer is experiencing economic harm or is about to | An EITC refund held for examination when the taxpayer needs the money for prescription drugs and surgery |
| 2 | Economic burden | Immediate threat of adverse action (by the IRS or in the taxpayer's life) | An eviction notice 15 days out that a pending $2,000 refund would cure |
| 3 | Economic burden | Significant costs if relief is not granted, including fees for professional representation | A business told to reconstruct 12 quarters of deposits at an estimated $5,000 in accounting fees to prove payments were misapplied |
| 4 | Economic burden | Irreparable injury or long-term adverse impact | A lien blocking a mortgage refinance that would let the taxpayer pay the tax |
| 5 | Systemic burden | A delay of more than 30 days to resolve an account problem, beyond the normal time where one is established | Documents submitted to an examiner and no contact for ten months |
| 6 | Systemic burden | No response or resolution by the date the IRS promised | A promised March 5 determination not made; the taxpayer calls March 7 |
| 7 | Systemic burden | A system or procedure failed to operate as intended or to resolve the dispute | A refund freeze (TC 810) never reversed after the prior-year EITC audit allowed the credit |
| 8 | Best interest of the taxpayer | Administration of the tax laws raises considerations of equity or impairs the taxpayer's rights; used only when no other criterion fits | A congressional inquiry about an installment agreement amount the taxpayer says was set too high for their income |
| 9 | Public policy | The National Taxpayer Advocate designates an issue by memorandum | Organizations whose exempt status was automatically revoked for three years of nonfiling |
Notes from the IRM text that affect how a practitioner frames a request:
- Criterion 3 counts the client's professional fees: “Significant costs could include professional fees for representation,” with the Local Taxpayer Advocate deciding what is significant.
- Criterion 5 runs from the end of a published time frame where one exists (Exhibit 13.1.7-1 lists examples: Accounts Management correspondence 30 days; Form 1139 90 days; Form 8379 with a return 14 weeks, 11 if e-filed; Form 8857 six months; an amended return -A freeze 16 weeks), otherwise from the first request for help. Interim letters extend the normal time “unless the delay is extensive or unreasonable,” but “Delays due to taxpayer unresponsiveness will not meet Criteria 5.”
- Criterion 7 is the catch-all: “When a taxpayer specifically requests TAS assistance and no other case criteria is met, accept the case under Case Criteria 7.”
- Criterion 8 is a last resort; if a case fits any other criterion, “the case should not be accepted under Case Criteria 8.”
- Economic harm is not economic hardship; the latter is the IRC 6343 levy release standard, and a case can meet criterion 1 without meeting it.
What TAS will not accept
IRM 13.1.7.4 (revised March 2026) lists the exclusions; several distinguish congressional referrals from direct requests.
- Constitutional and frivolous arguments. Not accepted. Form 911 warns that frivolous arguments on the form can draw a $5,000 penalty.
- Potential refund schemes. Non-congressional cases with an -E freeze and an unreversed TC 810 reason code 4 are not accepted; reason codes 6 and 7 were excluded through April 14, 2026.
- Refunds held by Return Integrity filters. Non-congressional current-year cases are not accepted from January 1 through October 31; congressional referrals from January 1 through March 14. Prior-year returns delayed in processing are accepted until February 28. Taxpayer Protection Program (identity verification) cases are judged on the ordinary criteria; see Letter 5071C.
- Paper-check preference. Non-congressional cases where a 2026 refund is held only because direct deposit information was missing or rejected.
- Pure processing delays. TAS “will generally not accept” systemic burden inquiries whose only issue is processing of original or amended returns, ERS and reject returns, unpostables, injured spouse claims or identity theft issues. Exceptions: congressional referrals, and cases where the delayed refund would resolve another open issue; the IRM's example accepts a delayed return whose refund “would fully pay the balance due” on a year under collection.
- Economic burden processing cases have their own screen. An e-filed return is accepted at once; a paper return is accepted if it shows on IDRS and 60 days have passed, and if it does not show after six months the taxpayer is told to refile with proof of mailing.
When TAS cannot take a case, it educates the taxpayer and points to the right IRS resource. Process problems affecting many taxpayers go to the Systemic Advocacy Management System at IRS.gov/SAMS.
Same-day resolution by the function
A case that meets TAS criteria stays with the function if it can be fixed now: “The definition of "Same Day Resolution" is "within 24 hours."” The function keeps the case if the problem is resolved or resolution is undertaken within 24 hours and the taxpayer is given the employee's name and identification number and the TAS number. “Cases that can be resolved on the "Same Day" should not be referred to TAS unless the taxpayer makes the request.” The offset bypass refund is the standard illustration; see refund offsets.
Form 911 for representatives
Form 911 was revised in June 2026. A representative submits it by completing Blocks 1 through 7 of Section II, attaching the Form 2848 or Form 8821, entering the CAF number in Block 2 and signing there: “The taxpayer does not need to sign the Form 911 if it is being submitted by an authorized representative.” The Form 911 page covers every line; the points that matter most:
| Section and line | What to enter | Why it matters |
|---|---|---|
| Section I, lines 1a to 2b | Taxpayer name and TIN, spouse name and TIN for a joint return | Must match the return; a joint request needs both spouses or an authorized representative |
| Lines 3 to 8 | Address, phone, email, fax, preferred contact method, voicemail consent, and for an entity the individual authorized to act | Providing an email consents to encrypted email |
| Lines 10 and 11 | Form number and tax period | Employment tax uses quarters |
| Line 12a | The tax issue, the difficulty it is creating, what the IRS has done or failed to do, and for a delay case the date the IRS was first contacted | This is where the case criterion is established; name it (for example, delay beyond the 30-day normal time, or fees the client will incur) |
| Line 12b | The specific relief requested and the action needed | TAS writes its OAR from this; a vague request produces a vague OAR |
| Lines 13 and 14 | Taxpayer signature and date | Not required when a representative signs Section II |
| Section II, Blocks 1 to 7 | Representative name, CAF number, firm, address, phone, fax, signature | Attach the Form 2848 or 8821; TAS creates the case from this section |
How to send it. Email to tas.form.911.request.for.assistance@irs.gov (the form warns the email is not encrypted and that sending it consents to email communication), fax to 855-828-2723, or mail to 7940 Kentucky Dr, MS 11 G, Florence, KY 41042; from overseas, fax 1-304-707-9793. The toll-free line is 877-777-4778. Attach the notice, the correspondence history and documentation. If nothing is heard in 30 days, email the same address with “No Response” in the subject line, and “Do not submit multiple Form 911s for the same issue, as this may cause delays with processing your inquiry for TAS assistance.”
What happens after intake
TAS publishes the time frames it holds itself to, and they are useful for knowing when to call.
- Initial contact. The case advocate calls the taxpayer or representative “within three workdays of the DART for criteria 1-4 cases, and within five workdays of the DART for criteria 5-9 cases” (the DART is the date TAS received the request), and requests only documents the IRS does not already have.
- Action plan and OAR. Where another function must act, the advocate sends an Operations Assistance Request; economic burden cases are expedited.
- Follow-up and contact dates. “If TAS fails to set a FUD, TAS only has five workdays from the last action to take the next action,” and absent a next contact date TAS must contact the taxpayer within five workdays of the last contact. Complex cases get contacts at least every 30 days. A message is returned “generally within 24 hours or the next business day.”
- Closure. TAS keeps the case open until the relief is confirmed on the account. If the function refuses to act, the advocate elevates to the Local Taxpayer Advocate, who must review within two business days, for a possible TAO.
The advocate cannot change the IRS's substantive answer, but can get the account in front of someone with authority faster than Practitioner Priority Service usually can.
Taxpayer Assistance Orders
IRC 7811(a) lets the National Taxpayer Advocate (in practice, the Local Taxpayer Advocate by delegation) issue a Taxpayer Assistance Order when “the taxpayer is suffering or about to suffer a significant hardship as a result of the manner in which the internal revenue laws are being administered.” Significant hardship includes “an immediate threat of adverse action,” “a delay of more than 30 days in resolving taxpayer account problems,” significant costs including representation fees, and irreparable injury or long-term adverse impact; the regulation adds system failures and “a serious privation.” Where an IRS employee “is not following applicable published administrative guidance (including the Internal Revenue Manual),” 7811(a)(3) requires TAS to construe the factors “in the manner most favorable to the taxpayer.”
A TAO is the last step. IRM 13.1.20.3 requires that a significant hardship exist now, that it result from how the IRS is administering the law, that the facts and law support the relief, that TAS cannot grant it itself, and that the function disagrees or has failed to act. The Local Taxpayer Advocate must consider one whenever a case has been open more than 365 days.
What a TAO can order. Under 7811(b), a TAO may require the IRS, within a specified time, to release levied property, or to “cease any action, take any action as permitted by law, or refrain from taking any action” under the collection, bankruptcy and enforcement chapters or any other provision the order describes. It may be issued to any function including Appeals, but generally not to Chief Counsel.
What it cannot order. “A TAO may not order the IRS to make a specific substantive determination of any tax liability, such as granting innocent spouse relief, accepting an offer in compromise (OIC), or otherwise determining a person's tax liability.” It can order the IRS to expedite, reconsider, or review at a higher level, with TAS's analysis attached: for example, ordering Appeals to refrain from a final innocent spouse determination and reconsider on new documentation, or ordering an untimely-claim denial reconsidered where TAS found authorities the IRS missed. “A TAO is not a substitute for an established administrative or judicial review procedure but is intended to supplement existing procedures.” TAS will not use one to obtain a CDP hearing after the 30 days have passed, although it can help obtain an equivalent hearing.
Process and appeal. The order is issued on Form 9102 with an action date and a response date. The responsible official complies or appeals in writing; silence may be treated as an appeal. The Local Taxpayer Advocate may rescind, modify or sustain, generally within five workdays, and a sustained order moves through TAS management to the National Taxpayer Advocate and, if the head of office still disputes it, to a Deputy Commissioner. Under IRC 7811(c) a TAO can be modified or rescinded only by the National Taxpayer Advocate, the Commissioner or a Deputy Commissioner, with a written explanation. While an order or appeal is pending, “The IRS will not take any action(s) that would prejudice the taxpayer with respect to the actions ordered by the TAO.”
Statute effect. IRC 7811(d) suspends any period of limitation on actions covered by the order from the taxpayer's application until the National Taxpayer Advocate's decision. That works in the IRS's favor (the collection statute is suspended); it does not extend a petition or hearing deadline.
When TAS fits, and when another route is faster
| Situation | Better first step | Why |
|---|---|---|
| A levy is causing hardship and the revenue officer or ACS will not release it | TAS under criteria 1 or 2, in parallel with a CAP appeal | IRC 6343 requires release for economic hardship; TAS can order it by TAO if the function refuses |
| An amended return or claim has sat beyond the published time with no other open issue | Practitioner Priority Service, then TAS only if the delay would resolve another problem or comes through a congressional office | Pure processing delays are generally declined under IRM 13.1.7.4 |
| A refund is about to offset to an IRS balance and the client cannot pay rent | Call the function for an OBR before the 23C date; TAS if it cannot act within 24 hours | The OBR window closes at assessment; TAS referral is the backup, not the first call |
| The client disagrees with an examination result or penalty | Appeals, audit reconsideration, or a refund claim | TAS cannot determine liability; a TAO can only order reconsideration or review |
| A collection due process deadline was missed | Equivalent hearing within one year | TAS will not advocate for a hearing the statute no longer allows |
Questions practitioners ask
Does filing Form 911 stop collection?
Not by itself. Acceptance of a case does not suspend levy or lien action, and the form says it suspends no deadlines. In an economic burden case the advocate will seek a hold through an OAR, and a TAO can order the IRS to cease action, but nothing happens automatically on filing.
Will TAS take a case just because the client is unhappy with the IRS's answer?
Only if a criterion fits. A disagreement over liability belongs in Appeals or a refund claim. If no other criterion fits but the taxpayer specifically asks for TAS, the IRM directs acceptance under criterion 7, but TAS still cannot change the substantive answer.
Can TAS help with a return the IRS has not processed?
Sometimes. Stand-alone processing delays for original and amended returns, injured spouse claims and identity theft are generally declined under the current IRM unless the case comes through a congressional office, or the refund or processing would resolve another open issue, or the case is an economic burden case that meets the e-file or six-month and 60-day screens.
Can a TAO force Appeals to decide a case our way?
No. Appeals adjudicates its own cases. A TAO can order Appeals to refrain from issuing a final determination and to reconsider or review the decision at a higher level, with TAS's analysis attached, but it cannot order a particular outcome.