Welcome to the SmallBusiness.com WIKI
The free sourcebook of small business knowledge from SmallBusiness.com
Currently with 29,259 entries and growing.

WIKI Welcome Page
Local | Glossaries | How-to's | Guides | Start-up | Links | Technology | All Hubs
About · Help Hub · Register to Edit · Editing Help
Twitter: @smallbusiness | Facebook | Pinterest | Google+

SmallBusiness-com-logo.jpeg

In addition to the information found on the SmallBusiness.com/WIKI,
you may find more information and help on a topic
by clicking over to SmallBusiness.com and searching there.


Note | Editorial privileges have been turned off temporarily.
You can still use the Wiki but cannot edit existing posts or add new posts.
You can e-mail us at [email protected]


How and why to call on the IRS Taxpayer Advocate Service

SmallBusiness.com: The free small business resource
Jump to: navigation, search
SB nuts+bolts.jpg
SmallBusiness.com How-tos are step-by-step instructions for specific small business tasks. They are created and edited by readers like you. You can help edit this How-to or you can create your own. Find more How-tos at the SmallBusiness.com How-to Hub.

If you have tried to resolve a tax problem with the Internal Revenue Service and experience delays or are facing economic harm, you may request the assistance of the IRS's Taxpayer Advocate Service (TAS). The service is free, confidential and is available to businesses as well as individuals.

When to call on the services of the TAS

  • In situations where IRS actions prevent you from providing for necessities such as housing, transportation or food
  • If you own a business and are unable to meet basic expenses such as payroll
  • If you face a delay of more than 30 days to resolve a tax related problem, or are not receiving a response by the date promised

'Taxpayer Bill of Rights

In 2014, the IRS adopted a Taxpayer Bill of Rights that includes 10 fundamental rights that every taxpayer has when interacting with the IRS.[1]

  • 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.

How to reach a Taxpayer Advocate

  • Call the telephone number for your local TAS office[2] or 1-877-777-4778
  • File Form 911, Request for Taxpayer Advocate Service Assistance, with the Taxpayer Advocate Service or request that an IRS employee complete a Form 911 on your behalf (in person or over the phone).[3]

What to expect from the Taxpayer Advocate

If you qualify, you will receive personalized service from a knowledgeable advocate who will listen to your problem, 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.

You can expect your case advocate to give you:

  • His or her name, phone number, and badge number
  • Courteous and confidential service
  • Timely acknowledgment
  • An impartial and independent review of your problem
  • Time frames for action
  • Updates on progress
  • Advice on how to prevent future federal tax problems

What information should you provide to the Taxpayer Advocate

  • Your name, address, and social security number, or employer identification number issued by the IRS
  • Your phone number and best times to call
  • The type of tax return and tax year(s) involved
  • A description of your problem or hardship, how you previously tried to resolve the problem, and the IRS office(s) you contacted previously.

Authorizing another person to discuss your case

If you want to authorize another person to discuss or receive information about your case, send Form 2848, Power of Attorney and Declaration of Representative, or Form 8821, Tax Information Authorization. You can get these forms at most local IRS offices, on the IRS website at www.irs.gov, or by calling 1-800-829-3676.

Confidentiality of information you provide

The TAS is independent within the IRS. The law requires each TAS office to secure and maintain means of communication independent of other IRS offices. Each local office has a separate phone, fax, and mailing address. We have the discretion to not disclose to the IRS any information you give us, or even inform the IRS that you’ve contacted us. In general, however, to provide you with assistance or relief, TAS will likely have to disclose the information to an IRS employee or employees.

Low Income Taxpayer Clinics

If you are a low income taxpayer and cannot afford professional tax assistance, you may qualify for help from Low Income Taxpayer Clinics (LITCs). LITCs are independent organizations that provide low income taxpayers with representation in federal tax controversies with the IRS for free or for a nominal charge. The clinics also provide tax education and outreach for taxpayers with limited English proficiency or who speak English as a second language. To find the clinic nearest you, see the LITC pages on www.irs.gov/advocate or IRS Publication 4134, Low Income Taxpayer Clinic List. To learn more about the grant program, call the IRS at 1-800-829-3676 and order a free copy of IRS Publication 3319, LITC Grant Application Package and Guidelines. Publication 3319 is also available on the IRS website at http://www.irs.gov.

References

  1. "Taxpayer Advocate Service - Taxpayer Bill of Rights". http://www.taxpayeradvocate.irs.gov/taxpayer-rights. Retrieved 2015-04-08. 
  2. Phone numbers available in this PDF document
  3. Form 911 is available by phone at 1-800-829-3676.

See also

External links

Sb cc 50x20.jpg Creative Commons attribution: This entry includes content from the following Business.gov source: http://www.taxtoolkit.irs.gov