Taxpayer Advocate Service

tysllpTax Accounting

Taxpayer advocate service

Try as you might to do the right thing, you may still end up coming face to face with a disagreement with the IRS. Did you know there was an independent organization whose mission is to help you and act as a taxpayer’s voice. 

The Taxpayer Advocate Service is an independent organization within the IRS. TAS protects taxpayers’ rights by striving to ensure that all taxpayers are treated fairly and know and understand their rights under the Taxpayer Bill of Rights.

Here’s what all taxpayers should know about their rights and the role of the Taxpayer Advocate Service.

The Taxpayer Bill of Rights

In the Taxpayer Bill of Rights it describes 10 basic rights that all taxpayers have when dealing with the IRS. The TAS Taxpayer Rights webpage can help taxpayers understand what these rights mean to them and how they apply. All taxpayers should know these rights.

Here they are again:

Each and every taxpayer has a set of fundamental rights they should be aware of when dealing with the IRS. Explore your rights and our obligations to protect them in an article we previously published. https://tysllp.com/taxpayer-bill-of-rights/

The Right to Be Informed
The Right to Quality Service
The Right to Pay No More than the Correct Amount of Tax
The Right to Challenge the IRS’s Position and Be Heard
The Right to Appeal an IRS Decision in an Independent Forum
The Right to Finality
The Right to Privacy
The Right to Confidentiality
The Right to Retain Representation
The Right to a Fair and Just Tax System

The Right to Be Informed

As a Taxpayer have the right to know what they need to do to comply with the tax laws. They are entitled to clear explanations of the laws and IRS procedures in all tax forms, instructions, publications, notices, and correspondence. They have the right to be informed of IRS decisions about their tax accounts and to receive clear explanations of the outcomes.

Learn more about your right to be informed.

The Right to Quality Service

You as a Taxpayer have the right to receive prompt, courteous, and professional assistance in their dealings with the IRS, to be spoken to in a way they can easily understand, to receive clear and easily understandable communications from the IRS, and to speak to a supervisor about inadequate service.

Learn more about your right to quality service.

The Right to Pay No More than the Correct Amount of Tax

Taxpayers have the right to pay only the amount of tax legally due, including interest and penalties, and to have the IRS apply all tax payments properly.

Learn more about your right to pay no more than the correct amount of tax.

The Right to Challenge the IRS’s Position and Be Heard

You have as a Taxpayer the right to raise objections and provide additional documentation in response to formal IRS actions or proposed actions, to expect that the IRS will consider their timely objections and documentation promptly and fairly, and to receive a response if the IRS does not agree with their position.

Learn more about your right to challenge the IRS’s position and be heard.

The Right to Appeal an IRS Decision in an Independent Forum

Taxpayers are entitled to a fair and impartial administrative appeal of most IRS decisions, including many penalties, and have the right to receive a written response regarding the Office of Appeals’ decision. Taxpayers generally have the right to take their cases to court.

Learn more about your right to appeal an IRS decision in an independent forum.

The Right to Finality

Taxpayers have the right to know the maximum amount of time they have to challenge the IRS’s position as well as the maximum amount of time the IRS has to audit a particular tax year or collect a tax debt. Taxpayers have the right to know when the IRS has finished an audit.

Learn more about your right to finality.

The Right to Privacy

Taxpayers have the right to expect that any IRS inquiry, examination, or enforcement action will comply with the law and be no more intrusive than necessary, and will respect all due process rights, including search and seizure protections and will provide, where applicable, a collection due process hearing.

Learn more about your right to privacy.

The Right to Confidentiality

Taxpayers have the right to expect that any information they provide to the IRS will not be disclosed unless authorized by the taxpayer or by law. Taxpayers have the right to expect appropriate action will be taken against employees, return preparers, and others who wrongfully use or disclose taxpayer return information.

Learn more about your right to confidentiality.

The Right to Retain Representation

Taxpayers have the right to retain an authorized representative of their choice to represent them in their dealings with the IRS. Taxpayers have the right to seek assistance from a Low Income Taxpayer Clinic if they cannot afford representation.

Learn more about your right to retain representation.

The Right to a Fair and Just Tax System

You have the right to expect the tax system to consider facts and circumstances that might affect their underlying liabilities, ability to pay, or ability to provide information timely. Taxpayers have the right to receive assistance from the Taxpayer Advocate Service if they are experiencing financial difficulty or if the IRS has not resolved their tax issues properly and timely through its normal channels.

What the Taxpayer Advocate Service can do for taxpayers 

TAS can help taxpayers resolve problems that they haven’t been able to resolve with the IRS on their own. The service is free. TAS helps all taxpayers and their representatives, including individuals, businesses and exempt organizations. If taxpayers qualify for TAS help, an advocate will be with them at every turn and do everything possible to assist throughout the process. Taxpayers can use the qualifier tool to determine if they are eligible for TAS assistance.

A Taxpayer may be eligible for TAS help if:

  • Their IRS problem is causing financial difficulty.
  • They’ve tried and been unable to resolve their issue with the IRS.
  • They believe an IRS system, process or procedure just isn’t working as it should.

As a Taxpayer you can request assistance by completing and submitting Form 911, Request for Taxpayer Advocate Service Assistance. Full instructions are on the TAS website.

TAS also handles large-scale problems that affect many taxpayers. Those who know about these broad issues can report them using the Systemic Advocacy Management System on IRS.gov. Taxpayers should not include any personal tax information when reporting these issues.

How to contact a local Taxpayer Advocate Service office

There is a TAS office in every state, the District of Columbia and Puerto Rico.

There are several ways taxpayers can find their local TAS office phone number.

Call TAS toll-free at 877-777-4778.

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