A Form 911 Request for Taxpayer Advocate Service (TAS) Assistance may be your client’s savior! - Practical guidance

Sep 19, 2026

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Explains when a taxpayer’s case may qualify for Taxpayer Advocate Service (TAS) assistance and outlines the Form 911 request process. Describes TAS eligibility factors: financial hardship, imminent threat of adverse action, and failure by an IRS office to grant assistance timely. Provides where to find the form and instructions, fax and telephone contact options, and requirements such as including a copy of Power of Attorney (Form 2848). Includes practitioner case examples and notes about no income limit for TAS.

LanguageEnglish

CategoryForms

FormatPDF

Pages4

Reading Time2 min

AccessFree to download

Eligibility for TAS assistance

Financial difficulties and immediate threats

IRS non-response or delays

How to submit Form 911

Finding the form and instructions

Fax and telephone contact

Power of Attorney requirement and penalties

Case examples and practitioner insights

Identity/refund processing help

Payroll and crediting corrections

Collection intervention scenarios

A Form 911 Request for Taxpayer Advocate Service (TAS) Assistance may be your client’s savior! January 22, 2025 By: Frances L. Wallace, CPA-Tax Practice & Procedures Committee | [info@wallace.cpa](info@wallace.cpa) Try TAS when the IRS Service Center gives you the runaround with your client’s problem. Do you have an Internal Revenue Service (IRS) issue causing your client a financial difficulty, you’ve tried and been unable to resolve your issue with the IRS (in practice for at least 30 days), or you believe an IRS system, process or procedure just isn’t working as it should? Then Taxpayer Advocate Service (TAS) is there for you. IRS Pub 1546 describes the functions of TAS. Per the TAS website [https://www.taxpayeradvocate.irs.gov/contact-us/submit-a](https://www.taxpayeradvocate.irs.gov/contact-us/submit-a)request-for-assistance: (1) Your client must have a problem causing financial difficulties for themselves, their family or their business. (2) Your client (or their business) faces an immediate threat of adverse action. (3) An IRS office does not grant the tax assistance requested or does not do so in time. To get help from TAS, you may be required to complete a Form 911 Request for Taxpayer Advocate Service Assistance. You can find the Form 911 with instructions at [https://www.taxpayeradvocate.irs.gov/can-tas-help-me-with-my-tax-issue/](https://www.taxpayeradvocate.irs.gov/can-tas-help-me-with-my-tax-issue/) [The quickest method is to fax your request to your local Taxpayer Advocate. The fax](The quickest method is to fax your request to your local Taxpayer Advocate. The fax)[ ](The quickest method is to fax your request to your local Taxpayer Advocate. The fax)number can be found in your local telephone directory or the Taxpayer Advocate website. Cases may be accepted via telephone. The telephone contact is (877)777-4778 and is atoll free number. If you are sending the form from overseas, use fax number (304)707- 9793 (not a toll free number for US taxpayers.) If you are the taxpayers representative, be sure to provide a copy of your Power of Attorney (form 2848) with your request. A frivolous request or one whose only purpose is to delay collection action, may be subject to a $5,000 penalty. There is a qualifier tool there as well. Some practitioners think “my client is having serious problems resolving an issue but aren’t they too wealthy to be seeking help from TAS?” Nope! There is no income limit for seeking TAS assistance, so don’t be afraid to ask for help even for your wealthiest clients. I have sought TAS assistance in the following cases: (1) Taxpayer was a British athlete who had played a few matches in the US and was due a large refund for the 2016 year. Not having a Social Security number, he filed a W- 7 for an Individual Taxpayer Identification Number (ITIN) . In 2021 the IRS still had not issued his refund. First the IRS said they never received the return, then they said they had sent him notices that he needed to prove his identity. The address on the return was that of his team in London because he played matches all over the world. He said he never received anything from the IRS. I contacted TAS and they were able to get his ITIN processed, and more importantly his refund. The ITIN was processed and he did not need to further prove his identity. The client ended up receiving a check from the IRS which included over $10,000 in interest alone. (2) Taxpayer carried on a pet care business through a corporation (Corp 1) . She ran into financial difficulties and Corp 1 went out of business. Years later, she and a friend decided to enter a business similar to the old business. They formed a new corporation (Corp 2) with a name similar to that of the old business and hired staff in Corp 2. Somehow, they made payroll tax payments using the FEIN of the old corporation. As payroll returns were filed, penalties and interest accrued under the new corporation. For over a year

FAQs

What kinds of problems can qualify a taxpayer for TAS assistance under Form 911?

The taxpayer must have an issue causing financial difficulties and meet additional conditions such as an immediate threat of adverse action or an IRS office not granting requested tax assistance in time.

How does a practitioner submit a Form 911 request for TAS help?

The requester may be required to complete Form 911. The document notes fax as the quickest method to a local Taxpayer Advocate and also mentions telephone case acceptance.

What documents should be included when the requester is the taxpayer’s representative?

Provide a copy of the Power of Attorney (Form 2848) with the request.

Sep 19, 2026

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