Taxpayer Advocate Utilization

Taxpayer Advocate Utilization

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. Each state and service center has at least one local Taxpayer Advocate, who is independent of the local IRS office and reports directly to the National Taxpayer Advocate.

The Taxpayer Advocate can help if:

• The taxpayer is suffering, or is about to suffer, a significant hardship.

• The taxpayer is facing an immediate threat of adverse action.

• The taxpayer will incur significant cost.

• The taxpayer will suffer irreparable injury or long-term adverse impact.

• The taxpayer has experienced a delay of more than 30 days to resolve the issue.

• The taxpayer has not received a response or resolution by the date promised.

• All established systems or procedures have failed to operate as intended to resolve the problem or dispute.