What is the IRS Taxpayer Advocate?


What is the IRS Taxpayer Advocate? How do I contact them? How can they help with my tax problem?

The Taxpayer Advocate Service or TAS is part of the IRS. The Taxpayer Advocate is there to make sure that every taxpayer is treated fairly and to make sure that you know what your rights are. TAS is a free service provided by the IRS.

The above statement paraphrases the Taxpayer Advocate’s mission statement. As a tax practitioner I have had a lot of experience with the IRS’ Taxpayer Advocate. The TAS is a valuable service that is supposed to protect taxpayer rights. However there are things that you should know before engaging them.

Frequently Asked Questions:

 How do you contact the Taxpayer Advocate?

There are two ways, call (877) 777-4778 or fill out Form 911 – Request for Taxpayer Advocate Service Assistance and fax it to your local Taxpayer Advocate Service office. The addresses, phones and fax numbers for all of the Taxpayer Advocate offices are listed at the bottom of this post.

taxpayer advocate

 

 

The image displayed above is a copy of the Form 911. The advantage to filling out the form as opposed to calling the IRS is that you can state in your own words what the problem is and what type of relief or assistance you are seeking. It also gives you the opportunity to fax in any documentation that supports your position. This is a good way to tackle serious problems with the IRS. You can also find Form 911 on the IRS website under forms and pubs by clicking here.  There are other forms for both business and personal tax on the IRS Forms page.

 

What can the Taxpayer Advocate do for me?

The Taxpayer Advocate will not help a taxpayer until they have exhausted their options through traditional channels. So before contacting the TAS you must try to work things out with either the IRS’ Automated Collection Service (ACS) or the IRS Revenue Officer that is assigned to your case. Once you hit a road block with these two options then you can initiate contact with the TAS. The Advocate can act as a liaison between you and the Service. I have found that they are far my effective in dealing with Personal Tax Problems than Business Tax Problems. I believe that their training is more focused on Personal Tax issues typically stemming from Form 1040. When presented with a Business Tax Problem involving Form 941, they tend to be less effective. The IRS is far less forgiving when it comes to Form 941 – Employer’s Quarterly Withholding Tax. The Service sees 941 tax as something a business should have been holding in Trust for the Federal Government. This is not to say you can’t use the TAS for business but in my experience they are not as well trained and are less effective in dealing with this type of tax. If you owe 941 taxes, I would strongly recommend getting professional representation.  Representation is your right as a taxpayer. For more information on the Taxpayer Bill of Rights, click here. The Taxpayer Advocate can help a taxpayer with identifying tax scams, installment agreements, levy release, serious tax problems or any other hardship that is being caused by the IRS. Once the Advocate assigns a representative to your case, you can explain your situation and what type of relief you are looking for. They will then look into your case and typically give you a date where you can expect a follow up call. They may ask for documentation to support your position like tax returns or financial statements (Form 433-A Collection Information Statement for Wage Earners and Self Employed Individuals or Form 433-B Collection Information Statement for Businesses).  Once the Advocate resolves a dispute they will send a letter indicating that they are closing your case. One thing to note about the Taxpayer Advocate. They do not have any actual authority. If a Revenue Officer has decided not to release a levy, the Advocate cannot compel them to do so. This is different that IRS Appeals. If an Appeals Officer makes a decision to release a levy, then a Revenue Officer must comply. A tax Enrolled Agent or enrolled agent will know how to exercise your appeals rights.

 

What else does the Taxpayer Advocate do?

The Taxpayer Advocate Service reports to Congress. The Taxpayer Advocacy Panel informs the representatives about the challenges facing the IRS and taxpayers. So the Taxpayer Advocate can effect legislation in the US Government.

 

The following is a list of Taxpayer Advocate offices in each state. The list contains the address, phone number and fax number.

Contact a Local Taxpayer Advocate in:

Alabama:  801 Tom Martin Dr. Room 151, Birmingham, AL 35211. Phone: 250.912.5631. Fax: 855.822.2206

Alaska: 949 East Ave. Stop A-405, Ankorage, AK 99508. Phone: 907.271.6877. Fax: 855.819.5022

Arizona:  4041 N Central Ave. MS-1005PHX, AZ 85012. Phone: 602.636.9500. Fax: 855.829.5330

Arkansas: 700 West Capital Stop 1005 LIT, Little Rock AR 72201. Phone: 501.396.5978. Fax: 855.829.5325

California:

Laguna Niguel: 24000 Avila Rd. Room 3361, Laguna Nuguel, CA 92677. Phone: 949.389.4804. Fax: 855.819.5026

Los Angelas: 300 N Los Angelas St. Room 5109, STOP 6710, Los Angelas, CA 90012. Phone: 213.576.3140. Fax: 855.820.5133

Oakland: 1301 Clay St. Suite 1540-S Oakland, CA 94612. Phone: 510.637.2703. Fax: 855.820.5137

Sacremento: 4330 Watt Ave. STOP SA-5043, Sacremento, CA 95821. Phone: 916.974.5007. Fax: 855.820.7110

San Jose: 55 Market St Stop 0004, San Jose CA 95113. Phone: 408.283.1500. Fax: 855.820.7109

Colorado: 1999 Broadway, Stop 1005 DEN, Denver, CO 80202. Phone: 303.603.4600. Fax: 855.829.3839

Connecticut: 135 High St. Stop 219 Hartford, CT 06103. Phone: 860.756.4555. Fax: 855.836.9629

Delaware: 1352 Marrows Rd. Suite 203 Newark, DE 19771. Phone: 302.286.1654. Fax: 855.822.1225

District of Columbia: 77 K St Suite 1500, Washington, DC, 20002. Phone: 202.803.9800. Fax: 855.810.2124

Florida:

Fort Lauderdale: 7850 SW 6th Ct. Room 265, Plantation, FL 33324. Phone: 954.423.7677. Fax: 855.822.2208

Jacksonville: 400 West Bay St. Room 535A, MSTAS, Jacksonville, FL 32202. Phone: 904.665.1000. Fax: 855.822.3414

Georgia: 401 W PeachtreeSt NW Stop 202-D Room 510 Atlanta, GA 30308. Phone: 404.338.8099. Fax: 855.822.1232

Hawaii: 1099 Alakea St Floor 22 MS H2200, Honolulu, HI 96813. Phone: 808.566.2950. Fax: 855.819.5021

Idaho: 550 W Fort St MS 1005, Boise ID 83724, Phone: 208.363.8900. Fax: 855.829.6039

Illinois:

Chicago: 230 S Dearborn St. Room 2820 Stop 1005-CHI, Chicago, IL 60604. Phone: 312.22.3800. Fax: 855.833.6443

Springfield: 3101 Constitution Dr. Stop 1005 SPD, Springfield, IL 62704. Phone: 217.993.6714. Fax: 855.836.2831

Indiana: 575 N Pennsylvania St. Stop TA771, Indianapolis, IN 46204. Phone: 317.685.7840. Fax: 855.827.2637

Iowa: 210 Walnut St. Stop 1005, Des Moines IA 50309. Phone: 515.564.6888. Fax: 855.833.6445

Kansas: 555 N Woodlawn St. Bldg. 4 Suite 112 Stop 1005-WIC Wichita, KS 67208. Phone: 316.651.2100. Fax: 855.836.2834

Kentucky: 600 Dr. Martin Luther King Jr. Pl, Room 325, Louisville, KY 40202. Phone: 502.912.5050. Fax: 855.827.2641

Louisiana: 1555 Poydras St Suite 220 Stop 2, New Orleans LA 70112. Phone: 504.558.3001. Fax: 855.822.3418

Maine: 68 Sewall St Room 313, Augusta, ME 04330. Phone: 207.622.8528. Fax: 855.836.9623

Maryland: 31 Hopkins Plaza, Room 900A, MD 21201. Phone: 443.853.6000. Fax: 855.821.0238

Massachusetts: JFK Building, 15 New Sudbury St. Room 725, Boston MA 02203. Phone: 617.316.2690. Fax: 855.836.9625

Michigan: 500 Woodward Stop 07, Suite 1000 Detroit MI 48226. Phone:313.382.3670 Fax:855.827.2634

Minnesota: Wells Fargo Place, 30 E 7th Street, Suite 817, Stop 1005 STP, St Paul, MN 55101. Phone:651.312.7999 Fax:855.833.8237

Mississippi: 100 W Capital St. Stop JK31, Jackson, MS 39269. Phone: 601.292.4800 Fax:855.822.2211

Missouri: Robert A. Young Bldg, 1222 Spruce St. Stop 1005-STL, St. Louis, MO 63103. Phone:314.612.4610 Fax: 855.833.8234

Montana: 10 West 15th St. Suite 2319, Helena, MT 59626 Phone: 406.44.8668 Fax:855.829.6046

Nebraska: 1616 Capital Ave. Suite 182, MS1005, Omaha, NE 68102-4923  Phone: 402.233.7272. Fax: 855.833.8232

Nevada: 110 City Parkway, Stop 1005 LVG, Las Vegas, NV 89106. Phone: 702.868.5179 Fax:855.820.5132

New Hampshire: 80 Daniel St. Federal Office Building, Portsmouth, NH 03801. Phone: 603.433.0571. Fax: 855.807.9698

New Jersey: 955 S Springfield Ave. 3rd Floor Springfield, NJ 07081. Phone: 973.921.4043. Fax: 855.818.5695

New Mexico: 5338 Montgomery Blvd. NE Stop 1005 ALB, Albuquerque, NM 87109 Phone: 505.837.5505 Fax: 855.829.1825

New York:

Albany: 11A Clinton Ave. Suite 354, Albany, NY 12207 Phone: 518.427.5413 Fax: 855.818.4816

Brooklyn: 2 Metro Tech Center, 100 Myrtle Ave – 7th Floor, Brooklyn, NY 11201. Phone: 718.834.2200 Fax: 855.818.4818

Buffalo: 130 South Elmwood Ave. Room 265, Buffalo, NY 14202-2464. Phone: 716.961.5300 Fax: 855.818.4821

Manhattan: 290 Broadway, 5th Floor New York, NY 10007, Phone: 212.436.1011 Fax: 855.818.4823

North Carolina:  4905 Koger Boulevard, Suite 102, Mail Stop 1, Greensboro, NC 27407 Phone: 336.574.6119 Fax: 855.821.0243

North Dakota: 657 Second Ave N Room 244, Stop 1005-FAR, Fargo, ND 58102 Phone: 701.237.8342 Fax: 855.829.6043

Ohio:

Cincinnati: 550 Main St. Room 3530, Cincinnati, OH 45202. Phone: 513.263.3260 Fax: 855.824.6407

Cleveland: 1240 E. Ninth St. Room 423, Cleveland, OH 44199 Phone: 216.522.7134 Fax: 855.824.6409

Oklahoma: 55 N Robinson Stop 1005 OKC, Oklahoma City, OK 73102 Phone: 405.297.4055 Fax: 855.829.5327

Oregon: 1220 SW 3rd Ave Suite G044, MS )-405, Portland, OR 97204 Phone: 503.265.3591 Fax: 855.832.7118

Pennsylvania:

Philadelphia: 600 Arch St. Room 7426, Philadelphia, PA 19106 Phone: 267.941.6623 Fax: 855.821.2123

Pittsburgh: 1000 Liberty Ave. Room 1400, Pittsburgh, PA 15222. Phone: 412.404.9098 Fax: 855.821.2125

Rhode Island: 380 Westminster St. 4th Floor, Providence, RI 02903 Phone: 401.528.1921 Fax: 855.807.9696

South Carolina: 1835 Assembly St. Room 466, MDP 03, Columbia, SC 29201 Phone: 803.312.7901 Fax: 0241

South Dakota: 115 4th Ave SE Suite 413, Aberdeen, SD 57401-4360 Phone: 605.377.1600 Fax: 855.829.6038

Tennessee: 801 Broadway, Stop 22 Nashville, TN 37203 Phone: 615.250.5000 Fax: 855.828.2719

Texas:

Austin: 300 E. 8th St. Stop 1005-AUS, Austin, TX 78701 Phone: 512.499.5875 Fax: 855.829.1827

Dallas: 1114 Commerce St. MC1005DAL, Dallas, TX 75242 Phone: 214.413.6500 Fax: 855.829.1829

Houston: 1919 Smith St. Stop 1005 Hou, Houston, TX 77002 Phone: 713.209.3660 Fax: 855.829.3841

Utah: 50 South 200 East, STOP 1005 SLC, Salt Lake City, UT 84111 Phone: 801.799.6958 Fax: 855.832.7121

Vermont: 128 Lakeside Ave. Suite 204 Burlington, VT 05401 Phone: 802.859.1052 Fax: 855.874.1978

Virginia: 400 North Eighth Street, Box 25 Room 916 Richmond, VA 23219 Phone: 804.916.3501 Fax: 855.821.2127

Washington: 915 Second Ave Stop W-405 Seattle, WA 98174 Phone: 206.946.3707 Fax: 855.832.7122

West Virginia: 425 Juliana St Room 2019, Parkersburg, WV 26101 Phone: 414.231.2390 Fax:

Wisconsin: 211 W Wisconsin Ave. Room 507 Stop 1005, Milwaukee, WI 53203 Phone: 414.231.2390 Fax: 855.833.8231

Wyoming: 5353 Yellowstone Rd. Cheyenne, WY 82009 Phone: 307.633.0800 Fax: 855.829.6042

Caribbean US Territories: City View Plaza, 48 Carr 165, 5th Floor, Guaynabo, P.R. 00968-8000 Phone: 787-522-8600 (Sp), 787.522.8601 (Eng) Fax: 855.818.5697