Taxes
The Taxpayer Advocate Service (TAS) is a powerful independent organization within the IRS created to ensure taxpayers are treated fairly. Understanding how to use TAS effectively can significantly help tax practitioners resolve client issues more efficiently and effectively.
TAS operates on two levels: helping individual taxpayers resolve specific tax issues with the IRS, and identifying systemic problems to propose administrative or legislative changes.
TAS accepts cases in four categories. The first is economic burden cases, where taxpayers face negative financial consequences from IRS action or inaction. This includes situations where taxpayers are experiencing economic harm, facing immediate threats of adverse action, may incur significant costs without relief, or will suffer irreparable injury without intervention.
The second category covers systemic burden cases, which involve IRS failure to timely respond or resolve issues because a process "failed to operate as intended." These include delays beyond 30 days, failures to meet promised response timeframes, or system failures.
TAS also accepts cases in the best interest of taxpayers when tax laws raise equity considerations or impair taxpayer rights, and public policy cases determined by the National Taxpayer Advocate.
To request TAS assistance, taxpayers submit Form 911 with relevant documentation via fax (fastest method) or mail, or call in urgent situations. Due to high workloads, initial contact may take 2-3 months, potentially longer with recent workforce reductions.
TAS derives power from delegated authority and statutes. It can issue credits or manual refunds, release liens, release levies in certain cases, make trust fund penalty adjustments, accept some installment agreements, input account adjustments, and approve replacement checks.
One crucial statutory power is issuing Taxpayer Assistance Orders (TAOs). While TAOs don't determine tax liabilities, they can order the IRS to expedite case consideration, reconsider determinations, review cases at higher levels, take specific actions, or refrain from collection activities when taxpayers face significant hardship.
For accounts open with other IRS divisions, TAS uses Operations Assistance Requests (OARs) to recommend specific actions.
With recent IRS staff reductions, including a planned 25% cut to TAS staff, assistance may become more challenging and wait times longer. Despite technological modernization, the agency will likely slow down as workers leave.
TAS best practices for practitioners:
- Submit organized Form 911s with concise plain-language summaries
- Clearly explain the relevant TAS criteria that apply to your case
- Include supporting documentation for key facts
- Follow up regularly to ensure your client isn't overlooked
- Request assistance within TAS's authority, understanding its limitations
- Consider FOIA requests if TAS hasn't acknowledged receipt after 90 days
The TAS remains an essential resource for practitioners helping clients navigate IRS difficulties, but knowing its powers and limitations is crucial for effective advocacy. Practitioners with Form 2848 on file may also be able to communicate directly with TAS case managers on behalf of clients. With IRS wait times increasing, even on practitioner designated lines, it’s crucial for practitioners to know when TAS may be a better option for aiding clients in resolving IRS issues.
Christine Gervais is a licensed CPA, using her skills to help businesses grow and achieve their fullest potential. Christine has a Master’s degree in accounting from Southern New Hampshire University in addition to holding her CPA license for over a decade. Notably, Christine is a nationally recognized speaker providing education to other CPAs on how to best serve clients as well as instruction on a wide variety of topics for business owners on how to maximize success. Christine prides herself on the value she can bring to clients with her extensive tax knowledge and provides strategic, forward-thinking financial strategies to help clients grow. When not behind her desk, you can find Christine spending quality time with her daughter and stepson or tending to the family’s excessively loved farm animals.
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