Your Lifeline When Standard IRS Channels Aren't Working

What IRS Form 911 Is For

Form 911 is your official request to get help from the Taxpayer Advocate Service (TAS)—an independent organization within the IRS that acts as your voice when you're stuck dealing with tax problems. Think of TAS as the IRS's internal troubleshooter, designed specifically to help taxpayers who can't resolve issues through normal channels.

You'd use Form 911 when dealing with the IRS has become overwhelming, when you're facing financial hardship due to IRS actions (or inaction), or when IRS systems simply aren't working as they should. This isn't just another tax form—it's essentially an SOS signal that triggers intervention from advocates whose job is to protect your taxpayer rights and cut through bureaucratic roadblocks. IRS Form 911

The service is completely free and confidential, and TAS has helped over 5 million taxpayers since its creation in 1996. Unlike regular IRS representatives who handle routine matters, TAS case advocates are specifically trained to handle complex problems and systemic failures that standard procedures can't resolve. Taxpayer Advocate Service

When You’d Use IRS Form 911

Financial Hardship Situations

If IRS actions are threatening your basic living conditions—such as losing your home, being unable to buy food, pay utilities, or keep transportation to work—you likely qualify for assistance. This also includes situations where you're incurring significant costs for professional representation or facing irreparable financial damage like income loss or credit report damage. Financial Hardship Criteria

IRS System Failures

TAS can help when an IRS process, system, or procedure has failed to operate as intended. Common scenarios include:

• Delays exceeding 30 days beyond normal processing times
• The IRS repeatedly sending "please wait" letters without taking action
• The IRS missing promised response deadlines
• System errors preventing resolution of your tax dispute

Fair Treatment Issues

If an IRS office hasn't granted you the assistance you requested, or hasn't done so in a reasonable timeframe, you may qualify for TAS help. This ensures you receive fair and equitable treatment and that your taxpayer rights are protected.

Late or Amended Returns

For Late or Amended Returns: TAS is currently assisting taxpayers with tax year 2024 or earlier cases where the IRS has processed the return and made adjustments. For electronically filed returns (including Employee Retention Credit returns) delayed in processing, TAS will assist when case acceptance criteria are met. However, TAS generally waits 60 days after the IRS shows receipt of paper returns before accepting cases to allow normal processing. Case Acceptance Criteria

When NOT to Use Form 911

• You haven't tried resolving the issue through normal IRS channels first
• You're seeking legal advice or tax return preparation help
• You want to reverse a Tax Court decision or Appeals determination
• You're pursuing frivolous tax arguments (doing so may result in a $5,000 penalty)

Key Rules or Details

Eligibility Requirements

Before TAS can help, you must have exhausted reasonable efforts through normal IRS channels. Use the TAS Qualifier Tool to check if your situation qualifies.

Timing Matters

You should expect a response within 30 days of submitting Form 911. If you don't hear back within that timeframe, call 877-777-4778 for assistance. Never submit multiple Form 911s for the same issue—doing so will actually delay processing of your request.

Authorization Requirements

Both spouses must sign if filing a joint assistance request. If only one spouse needs help, only that person signs. For businesses, a properly authorized officer must sign and include their title. If you want a representative (like a tax professional) to act on your behalf, you'll need to attach Form 2848 (Power of Attorney) or Form 8821 (Authorization to Receive Notices).

Privacy Considerations

By signing Form 911, you authorize TAS employees to contact third parties to resolve your issue. Email submissions are not encrypted, so TAS won't reply via email—they'll contact you by phone or letter instead.

Documentation is Critical

Submit any documentation that could help resolve your issue with your Form 911. The more complete information you provide upfront, the faster TAS can work on your case.

Step-by-Step (High Level)

Step 1: Verify You Qualify

Use the TAS Qualifier Tool on the Taxpayer Advocate Service website to confirm your situation meets acceptance criteria. Have you tried normal IRS channels? Are you facing hardship or systemic delays?

Step 2: Gather Your Information

Collect your tax information (Social Security Number or EIN, tax form numbers, tax years affected), contact information, and any documentation related to your issue. If you have a representative, gather their information and authorization forms.

Step 3: Complete Form 911

Download the form from IRS.gov. Fill out Section I with your taxpayer information. In lines 12a and 12b, clearly describe your tax issue and the specific relief you're requesting. Complete Section II only if you have an authorized representative.

Step 4: Submit Your Form

You have three options:

• Mail: Taxpayer Advocate Service, 7490 Kentucky Dr., Stop MS 11-G, Florence, KY 41042
• Fax: (855) 828-2723
• Email: TAS.Form.911.Request.for.Assistance@irs.gov

(International taxpayers have different contact information based on time zone—see form instructions.)

Step 5: Wait for Contact

A TAS employee will attempt to call you within 30 days to discuss your Form 911. If they can't reach you by phone and you've given consent, they may leave a voicemail with confidential information, or they'll send you a letter.

Step 6: Work with Your Case Advocate

Once accepted, you'll be assigned a case advocate who will guide you through the resolution process and keep you updated throughout.

Common Mistakes and How to Avoid Them

Mistake #1: Filing Form 911 Too Early

Many taxpayers file Form 911 before trying standard IRS channels. TAS generally can't help until you've made reasonable efforts to resolve the issue normally. Solution: Call the IRS first at 800-829-1040, try resolving online through your IRS account, or work with the IRS office that sent you notices.

Mistake #2: Providing Incomplete Information

Vague descriptions like "I need help with my taxes" won't give TAS enough to work with. Solution: Be specific in section 12a—describe what happened, when you first contacted the IRS, what actions they've taken (or haven't taken), and how this is impacting you financially.

Mistake #3: Not Specifying the Relief You Want

Section 12b asks what assistance you're requesting. Don't leave this blank or write "whatever you can do." Solution: State clearly what outcome you need—"I need my refund released," "I need the levy on my bank account removed," or "I need my payment plan reinstated."

Mistake #4: Missing Consent Checkboxes

If you don't check boxes 7a and 7b, TAS can't leave voicemails or use email communication, which slows down the process. Solution: Review the consent options carefully and check appropriate boxes to facilitate faster communication.

Mistake #5: Submitting Multiple Forms for the Same Issue

When you don't hear back quickly, it's tempting to submit another Form 911. This actually creates duplicate cases and delays resolution. Solution: Wait the full 30 days, then call 877-777-4778 if you haven't heard anything.

Mistake #6: Forgetting to Attach Supporting Documents

Photos of notices, payment records, correspondence—these all help TAS understand your situation faster. Solution: Create a packet with copies (not originals) of all relevant documents and submit them with your Form 911.

What Happens After You File

Initial Review (Days 1–30)

TAS reviews your Form 911 to determine if your case meets acceptance criteria. They evaluate whether you qualify under financial hardship, systemic burden, or fair treatment grounds. During this period, your case is prioritized based on urgency and severity.

Case Assignment

If accepted, your case is assigned to a specific case advocate—a real person who will be your point of contact throughout the process. This advocate has the authority to work across IRS divisions to resolve your issue.

First Contact

The case advocate will attempt to contact you by phone. If you authorized voicemail consent, they may leave a message. Otherwise, they'll send a letter explaining they've accepted your case and providing their direct contact information.

Investigation and Advocacy

Your advocate will investigate the issue, contact IRS offices on your behalf, request expedited actions when appropriate, and work to resolve systemic problems causing your hardship. Unlike general IRS staff, they have special authority to cut through red tape.

Resolution Timeline

Depending on complexity, cases typically take a few weeks to a few months to resolve. Your advocate will keep you updated throughout with realistic timeframes. Some issues might be resolved quickly with a phone call; others require extensive documentation review and coordination across multiple IRS departments.

Outcome

TAS doesn't always grant exactly what you request—they assess what's appropriate under tax law and your specific circumstances. However, they ensure you receive fair treatment and that your rights are protected throughout the process.

If TAS Can't Help

In rare cases where TAS determines they can't assist (perhaps because the issue doesn't meet criteria or requires legal proceedings), they'll explain why and may direct you to other resources like Low Income Taxpayer Clinics (LITC) or provide guidance on next steps.

FAQs

Q1: Is the Taxpayer Advocate Service really free?

Yes, absolutely. TAS services are completely free and have been since the service was established in 1996. You'll never be charged for TAS assistance. If you're a low-income taxpayer who also needs legal representation, TAS can refer you to Low Income Taxpayer Clinics (LITC) that provide free or low-cost help.

Q2: How is TAS different from calling the regular IRS phone number?

TAS is an independent organization within the IRS specifically designed to handle problems that regular IRS channels couldn't resolve. While the general IRS number (800-829-1040) handles routine questions and typical processing, TAS intervenes when there are systemic failures, significant hardships, or situations where normal procedures aren't working. Think of TAS as the escalation point when standard help isn't enough.

Q3: Can TAS make the IRS rule in my favor on a tax dispute?

No. TAS doesn't reverse legal or technical tax determinations, overturn court decisions, or decide who's right in substantive tax law disputes. However, they ensure the IRS follows proper procedures, respects your rights, addresses systemic problems, and resolves issues causing hardship. If you disagree with a tax assessment, you'd use other channels like Appeals or Tax Court—but TAS can help if those processes aren't working properly.

Q4: What if I'm not sure if my situation counts as "financial hardship"?

Financial hardship (also called economic burden) includes situations where IRS actions threaten your ability to meet basic living expenses—housing, food, utilities, or transportation to work. It also includes incurring significant costs for professional help or suffering negative impacts like income loss or credit damage. If you're unsure, use the TAS Qualifier Tool or call 877-777-4778 to discuss your specific situation with a TAS employee.

Q5: I submitted Form 911 by email. Why haven't I received a response?

Email submissions aren't encrypted, so for security reasons, TAS never replies to emails. Instead, a TAS employee will contact you by phone or letter. If 30 days have passed without hearing anything, call 877-777-4778 with your case details. Don't submit another Form 911—call instead.

Q6: Can I submit Form 911 if I have a tax professional representing me?

Yes. Your representative can submit Form 911 on your behalf, but you'll need to attach Form 2848 (Power of Attorney) or Form 8821 (Authorization to Receive Notices). If you have a representative, only they need to sign Form 911 in Section II—you don't need to sign in Section I. Your representative should include their Centralized Authorization File (CAF) number if they have one.

Q7: Will filing Form 911 stop collection actions or extend deadlines?

Signing Form 911 is not a substitute for legal or administrative action, and it doesn't suspend any time periods for petitioning Tax Court or requesting Collection Due Process hearings. However, once TAS accepts your case, your advocate may be able to request that certain collection actions be suspended while they work to resolve your issue—but this isn't automatic and depends on your specific circumstances.

For More Information:

Download Form 911: https://www.irs.gov/pub/irs-pdf/f911.pdf
TAS Contact Information: Call 877-777-4778
Learn about your rights: https://www.taxpayeradvocate.irs.gov/get-help/taxpayer-rights/
Find your local TAS office: https://www.taxpayeradvocate.irs.gov/contact-us/

Note: This summary is based on information from official IRS sources current as of October 2025. For the most up-to-date information, always consult IRS.gov and the official Form 911 instructions.