IRS Hardship Requests During Shutdown: Can You Still Apply?

Form 911 enables taxpayers to seek assistance from the Taxpayer Advocate Service when IRS actions result in serious financial hardship. During a government shutdown, however, TAS offices suspend operations and are unable to accept new IRS hardship requests. Taxpayers experiencing economic distress must wait until offices reopen before submitting Form 911 for assistance. According to the IRS, TAS is an independent organization within the agency that protects taxpayers’ rights and helps resolve unresolved tax issues.

Form 911 Explained

Form 911 helps taxpayers who face financial hardship or serious tax debt that affects their ability to pay taxes. The Taxpayer Advocate Service uses this form to request hardship relief for individuals and sole proprietors struggling with basic living expenses, such as food, utilities, and transportation. When IRS employees receive Form 911, they review each case to determine eligibility for an IRS hardship program or penalty relief. The IRS considers whether taxpayers can afford payments or if their financial situation requires protection from further collection actions. 

The IRS hardship program can place an account in CNC (Collection No Contact) status, which prevents liens and interest from accruing while the hardship is being reviewed. Taxpayers may also request an installment agreement, offer in compromise, or other relief to manage taxes owed. When the financial situation improves, the IRS reviews the hardship status to decide if regular tax payments should resume. This process ensures taxpayer rights are protected while the IRS helps affected individuals and businesses regain stability and eventually resolve their outstanding debt.

When to Use It

Taxpayers should use Form 911 when an IRS action causes economic hardship and affects their ability to pay taxes or meet basic living expenses. Individuals facing tax debt or experiencing delayed tax refunds may request assistance from the Taxpayer Advocate Service to protect their rights as taxpayers. The IRS hardship program helps relieve pressure when IRS employees fail to resolve ongoing issues or respond within the required timeframe. It can also provide hardship relief to individuals or sole proprietors struggling with outstanding debt and penalties that threaten their financial situation.

If IRS systems fail or delays in processing tax returns worsen your financial hardship, you can request immediate assistance through TAS channels. The IRS may review your eligibility and determine if you qualify for temporary CNC status or an installment agreement to manage tax payments. Taxpayers who can prove their income barely covers food, utilities, or transportation costs may receive relief until their financial situation improves. This process protects your property and prevents further interest, liens, or penalties while your case is reviewed and resolved.

How to File Form 911

Filing Form 911 starts when you download the newest version directly from the IRS website to request hardship assistance. Complete every section accurately, describing your financial hardship, tax debt, and any relevant IRS actions affecting your income or property.

Please submit your completed form by mail, fax, or through your local Taxpayer Advocate Service (TAS) office, depending on your location. If TAS does not respond within 30 days, call 877-777-4778 to check the status and ensure your case is active.

Before filing, remember:

• Attach proof of your hardship, like eviction notices or bank levy letters.
  
  
• Keep copies of all correspondence for future TAS communication.
  
  
• Review the IRS TAS submission page for updated addresses and fax numbers.

What Happens After You File

After you file Form 911, a Taxpayer Advocate Service caseworker reviews your tax history and current financial situation carefully. The advocate contacts IRS offices directly to pause collections or negotiate hardship relief through the official IRS hardship program.

If your case involves tax refunds or penalty relief, TAS can request expedited action when severe economic hardship is proven. For privacy reasons, TAS provides all updates by mail or phone until your financial situation improves and the case is closed.

During a Government Shutdown

During a government shutdown, the Taxpayer Advocate Service (TAS) stops all operations, leaving hardship cases without assistance or updates. Meanwhile, the IRS continues to collect tax debt, including levies and wage garnishments that exacerbate the financial hardship of many taxpayers.

Taxpayers waiting for penalty relief, hardship program approvals, or delayed tax refunds often face longer processing times and increased stress. According to the National Taxpayer Advocate, shutdown laws prevent TAS from protecting taxpayer property, even in clear economic hardship situations.

Why It Matters

Form 911 is important because taxpayers can still face ongoing levies or wage garnishments even when TAS offices are closed. These continued IRS actions can deepen financial hardship, leaving families unable to pay rent, buy food, or meet basic needs.

Filing early for hardship program assistance allows your request to reach TAS faster once government operations resume. The Taxpayer Advocate Service continues to urge Congress to change policies so that the IRS offers relief programs that aren’t stalled during shutdowns.

What Taxpayers Should Do

Before a shutdown, taxpayers should file Form 911 immediately if they are facing economic hardship or have a pending tax debt collection. Early submission enables TAS to review cases before the operations pause, thereby preventing delays in hardship relief or penalty adjustments. Include proof of hardship, such as eviction threats or wage garnishment notices, to strengthen your eligibility for urgent assistance.

During a shutdown, taxpayers must monitor the TAS website and IRS announcements for updates on tax refunds and case status. After reopening, call 877-777-4778 to restart your hardship program or request penalty relief if new issues arise. If your financial situation improves, please notify TAS promptly so that your case can be closed or reassessed for an updated eligibility determination.

Sources

The Form 911 PDF (current version) serves as the official document taxpayers must complete to request assistance from the Taxpayer Advocate Service (TAS). It provides detailed instructions on how to explain financial hardship, identify affected tax issues, and authorize TAS to communicate directly with the IRS on your behalf. To ensure your request aligns with the latest IRS hardship and tax debt submission requirements, it’s essential to download the most recent version of Form 911 before filing.

The Taxpayer Advocate Service overview, including its contact and submission page, offers guidance on where and how to submit Form 911. Taxpayers can also access updates about TAS case handling, economic hardship relief programs, and ongoing advocacy efforts through the National Taxpayer Advocate’s blog and reports. These official IRS and TAS resources ensure your hardship request, follow-up communications, and supporting documentation remain accurate, timely, and fully compliant with current taxpayer assistance policies.