The IRS 911 form serves as a request for taxpayer assistance. This form is a vital tool for individuals facing significant or urgent tax issues, enabling them to seek direct help from the Taxpayer Advocate Service. For guidance on how to fill out and submit this form, click the button below.
When individuals face significant challenges in dealing with their taxes, navigating the complexities of tax laws and the Internal Revenue Service (IRS) can be daunting. It is in these moments that the IRS Form 911 becomes a beacon of hope, offering a pathway to resolution for those overwhelmed by tax issues beyond their immediate grasp. This form is meticulously designed as a request for taxpayer advocacy services, specifically targeting situations where the traditional channels of communication with the IRS have proven insufficient or have reached a standstill. By leveraging Form 911, taxpayers are given a voice through the Taxpayer Advocate Service (TAS), an independent organization within the IRS that exists to assist taxpayers in resolving their issues with the agency. Major aspects covered by this form include assistance with processing delays, providing relief from systemic errors, and intervening in cases where the taxpayer is experiencing economic harm or significant cost impositions that seem insurmountable. The essence of Form 911 is rooted in the recognition that behind every tax problem lies a person in need of support, guidance, and, sometimes, a champion to navigate the bureaucratic intricacies that can so often define interactions with the IRS.
Form 911
(May 2019)
Department of the Treasury - Internal Revenue Service
Request for Taxpayer Advocate Service Assistance
(And Application for Taxpayer Assistance Order)
OMB Number
1545-1504
Section I – Taxpayer Information (See Pages 3 and 4 for Form 911 Filing Requirements and Instructions for Completing this Form.)
1a.
Your name as shown on tax return
1b. Taxpayer Identifying Number (SSN, ITIN, EIN)
2a.
Spouse's name as shown on tax return (if applicable)
2b. Spouse's Taxpayer Identifying Number (SSN, ITIN)
3a.
Your current street address (Number, Street, & Apt. Number)
3b.
City
3c. State (or Foreign Country)
3d. ZIP code
4. Fax number (if applicable)
5. Email address
6. Tax form number (1040, 941, 720, etc.)
7. Tax year(s) or period(s)
8. Person to contact if Section II is not being used
9a. Daytime phone number
9b.
Check here if you consent to have
confidential information about your
10.
Best time to call
Check if Cell Phone
tax issue left on your answering
machine or voice message at this
number.
11.
Preferred language (if applicable)
TTY/TDD Line
Interpreter needed - Specify language other than English (including sign language)
Other (please specify)
12a. Please describe the tax issue you are experiencing and any difficulties it may be creating
(If more space is needed, attach additional sheets.) (See instructions for completing Lines 12a and 12b)
12b. Please describe the relief/assistance you are requesting (If more space is needed, attach additional sheets.)
I understand that Taxpayer Advocate Service employees may contact third parties in order to respond to this request and I authorize such contacts to be made. Further, by authorizing the Taxpayer Advocate Service to contact third parties, I understand that I will not receive notice, pursuant to section 7602(c) of the Internal Revenue Code, of third parties contacted in connection with this request.
13a. Signature of Taxpayer or Corporate Officer, and title, if applicable
13b. Date signed
14a. Signature of spouse
14b. Date signed
Section II – Representative Information (Attach Form 2848 if not already on file with the IRS.)
1.
Name of authorized representative
2.
Centralized Authorization File (CAF) number
3.
Current mailing address
4.
Daytime phone number
Check if
Cell Phone
5.
Fax number
6.
Signature of representative
7. Date signed
Catalog Number 16965S
www.irs.gov
Form 911 (Rev. 5-2019)
Page 2
Section III – Initiating Employee Information (Section III is to be completed by the IRS only)
Taxpayer name
Taxpayer Identifying Number (TIN)
Name of employee
2. Phone number
3a. Function
3b. Operating division
Organization code no.
How identified and received (Check the appropriate box)
IRS received date
IRS Function identified issue as meeting Taxpayer Advocate Service (TAS) criteria
(r) Functional referral (Function identified taxpayer issue as meeting TAS criteria)
(x) Congressional correspondence/inquiry not addressed to TAS but referred for TAS handling
Name of Senator/Representative
Taxpayer or Representative requested TAS assistance
(n) Taxpayer or representative called into a National Taxpayer Advocate (NTA) Toll-Free site
(s) Functional referral (taxpayer or representative specifically requested TAS assistance)
7.TAS criteria (Check the appropriate box. NOTE: Checkbox 9 is for TAS Use Only)
(1) The taxpayer is experiencing economic harm or is about to suffer economic harm.
(2) The taxpayer is facing an immediate threat of adverse action.
(3) The taxpayer will incur significant costs if relief is not granted (including fees for professional representation).
(4) The taxpayer will suffer irreparable injury or long-term adverse impact if relief is not granted.
(if any items 1-4 are checked, complete Question 9 below)
(5) The taxpayer has experienced a delay of more than 30 days to resolve a tax account problem.
(6) The taxpayer did not receive a response or resolution to their problem or inquiry by the date promised.
(7)A system or procedure has either failed to operate as intended, or failed to resolve the taxpayer's problem or dispute within the IRS.
(8)The manner in which the tax laws are being administered raise considerations of equity, or have impaired or will impair the taxpayer's rights.
(9) The NTA determines compelling public policy warrants assistance to an individual or group of taxpayers (TAS Use Only)
8.What action(s) did you take to help resolve the issue? (This block MUST be completed by the initiating employee)
If you were unable to resolve the issue, state the reason why (if applicable)
9.Provide a description of the Taxpayer's situation, and where appropriate, explain the circumstances that are creating the economic burden and how the Taxpayer could be adversely affected if the requested assistance is not provided
(This block MUST be completed by the initiating employee)
10. How did the taxpayer learn about the Taxpayer Advocate Service
IRS Forms or Publications
Media
IRS Employee
Page 3
Instructions for completing Form 911
Form 911 Filing Requirements
The Taxpayer Advocate Service (TAS) is an independent organization within the IRS that helps taxpayers and protects taxpayer rights. We can help you resolve problems you can’t resolve with the IRS. And our service is free. TAS can help you if:
•Your problem is causing financial difficulty for you, your family, or your business.
•You face (or your business is facing) an immediate threat of adverse action.
•You’ve tried repeatedly to contact the IRS but no one has responded, or the IRS hasn’t responded by the date promised.
TAS will generally ask the IRS to stop certain activities while your request for assistance is pending (for example, lien filings, levies, and
seizures).
Where to Send this Form:
•The quickest method is Fax. TAS has at least one office in every state, the District of Columbia, and Puerto Rico. Submit this request to the TAS office in your state or city. You can find the fax number in the government listings in your local telephone directory, on our website at www.taxpayeradvocate.irs.gov, or in Publication 1546, Taxpayer Advocate Service - Your Voice at the IRS.
•You also can mail this form. You can find the mailing address and phone number (voice) of your local Taxpayer Advocate office in your phone book, on our website, and in Pub. 1546, or get this information by calling our toll-free number:
1-877-777-4778.
•Are you sending the form from overseas? Fax it to 1-855-818-5697 or mail it to: Taxpayer Advocate Service, Internal Revenue Service, PO Box 11996, San Juan, Puerto Rico 00922.
•Please be sure to fill out the form completely and submit it to the TAS office nearest you so we can work your issue as soon as possible.
What Happens Next?
If you don't hear from us within one week of submitting Form 911, please call the TAS office where you sent your request. You can find
the number at www.taxpayeradvocate.irs.gov.
Important Notes: Please be aware that by submitting this form, you are authorizing TAS to contact third parties as necessary to respond to your request, and you may not receive further notice about these contacts. For more information see IRC 7602(c).
Caution: TAS will not consider frivolous arguments raised on this form. You can find examples of frivolous arguments in Publication 2105, Why do I have to Pay Taxes? If you use this form to raise frivolous arguments, you may be subject to a penalty of $5,000.
Paperwork Reduction Act Notice: We ask for the information on this form to carry out the Internal Revenue laws of the United States. Your response is voluntary. You are not required to provide the information requested on a form that is subject to the Paperwork Reduction Act unless the form displays a valid OMB control number. Books or records relating to a form or its instructions must be retained as long as their contents may become material in the administration of any Internal Revenue law. Generally, tax returns and return information are confidential, as required by Code section 6103. Although the time needed to complete this form may vary depending on individual circumstances, the estimated average time is 30 minutes.
Should you have comments concerning the accuracy of this time estimate or suggestions for making this form simpler, please write to: Internal Revenue Service, Tax Products Coordinating Committee, Room 6406, 1111 Constitution Ave. NW, Washington, DC 20224.
Instructions for Section I
1a. Enter your name as shown on the tax return that relates to this request for assistance.
1b. Enter your Taxpayer Identifying Number. If you're an individual this will be either a Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN). If you're a business entity this will be your Employer Identification Number (EIN) (e.g. a
partnership, corporation, trust or self-employed individual with employees).
2a. Enter your spouse's name (if applicable) if this request relates to a jointly filed return.
2b. Enter your spouse's Taxpayer Identifying Number (SSN or ITIN) if this request relates to a jointly filed return.
3a-d. Enter your current mailing address, including street number and name, city, state, or foreign country, and zip code.
4.Enter your fax number, including the area code.
5.Enter your email address. We'll only contact you by email if we can't reach you by phone and your issue appears to be time- sensitive. We will not, however, use your email address to discuss the specifics of your case.
6.Enter the number of the Federal tax return or form that relates to this request. For example, an individual taxpayer with an income tax issue would enter Form 1040.
7.Enter the quarterly, annual, or other tax year or period that relates to this request. For example, if this request involves an income tax issue, enter the calendar or fiscal year, if an employment tax issue, enter the calendar quarter.
Instructions for Section I ► continue on the next page
Page 4
Instructions for Section I - (Continued from Page 3)
8.Enter the name of the individual we should contact if Section II is not being used. For partnerships, corporations, trusts, etc., enter the name of the individual authorized to act on the entity's behalf. If the contact person is not the taxpayer or other authorized individual, please see the Instructions for Section II.
9a. Enter your daytime telephone number, including the area code. If this is a cell phone number, please check the box.
9b. If you have an answering machine or voice mail at this number and you consent to TAS leaving confidential information about your tax issue at this number, please check the box. You are not obligated to have information about your tax issue left at this number. If other individuals have access to the answering machine or the voice mail and you do not wish for them to receive any confidential information about your tax issue, please do not check the box.
10.Indicate the best time to call you. Please specify A.M. or P.M. hours.
11.Indicate any special communication needs (such as sign language). Specify any language other than English.
12a. Please describe the tax issue you are experiencing and any difficulties it may be creating. Specify the actions that the IRS has taken (or not taken) to resolve the issue. If the issue involves an IRS delay of more than 30 days in resolving your issue, indicate the date you first contacted the IRS for assistance. See Section III for a specific list of TAS criteria.
12b. Please describe the relief/assistance you are requesting. Specify the action you want taken and believe necessary to resolve the issue. Furnish any documentation you believe would assist us in resolving the issue.
13-14. If this is a joint assistance request, both spouses must sign and date the request. If only one spouse is requesting assistance, only that spouse must sign the request. If this request is being submitted for another individual, only a person authorized and empowered to act on that individual's behalf should sign the request. Requests for corporations must be signed by an officer and include the officer's title.
Note: The signing of this request allows the IRS by law to suspend any applicable statutory periods of limitation relating to the assessment or collection of taxes. However, it does not suspend any applicable periods for you to perform acts related to assessment or collection, such as petitioning the Tax Court for redetermination of a deficiency or requesting a Collection Due Process hearing.
Instructions for Section II
Taxpayers: If you wish to have a representative act on your behalf, you must give him/her power of attorney or tax information authorization for the tax return(s) and period(s) involved. For additional information see Form 2848, Power of Attorney and Declaration of Representative, or Form 8821, Tax Information Authorization, and the accompanying instructions.
Representatives: If you are an authorized representative submitting this request on behalf of the taxpayer identified in Section I, complete Blocks 1 through 7 of Section II. Attach a copy of Form 2848, Form 8821, or other power of attorney. Enter your Centralized Authorization File (CAF) number in Block 2 of Section II. The CAF number is the unique number that the IRS assigns to a representative after Form 2848 or Form 8821 is filed with an IRS office.
Note: Form 8821 does not authorize your appointee to advocate your position with respect to the Federal tax laws; to execute waivers, consents, or closing agreements; or to otherwise represent you before the IRS. Form 8821 does authorize anyone you designate to inspect and/or receive your confidential tax information in any office of the IRS, for the type of tax and tax periods you list on
Form 8821.
Instructions for Section III (For IRS Use Only) Please complete this section in its entirety.
Enter the taxpayer's name and taxpayer identification number from the first page of this form.
1.Enter your name.
2.Enter your phone number.
3a. Enter your Function (e.g., ACS, Collection, Examination, Customer Service, etc.).
3b. Enter your Operating Division (W&I, SB/SE, LB&I, or TE/GE).
4.Enter the Organization code number for your office (e.g., 18 for AUSC, 95 for Los Angeles).
5.Check the appropriate box that best reflects how the need for TAS assistance was identified. For example, did taxpayer or representative call or write to an IRS function or TAS.
6.Enter the date the taxpayer or representative called or visited an IRS office to request TAS assistance. Or enter the date when the IRS received the Congressional correspondence/inquiry or a written request for TAS assistance from the taxpayer or representative. If the IRS identified the taxpayer's issue as meeting TAS criteria, enter the date this determination was made.
7.Check the box that best describes the reason TAS assistance is requested. Box 9 is for TAS Use Only.
8.State the action(s) you took to help resolve the taxpayer's issue. State the reason(s) that prevented you from resolving the taxpayer's issue. For example, levy proceeds cannot be returned because they were already applied to a valid liability; an overpayment cannot be refunded because the statutory period for issuing a refund expired; or current law precludes a specific interest abatement.
9.Provide a description of the taxpayer's situation, and where appropriate, explain the circumstances that are creating the economic burden and how the taxpayer could be adversely affected if the requested assistance is not provided.
10.Ask the taxpayer how he or she learned about the TAS and indicate the response here.
When a taxpayer is facing significant hardship or an urgent issue with the IRS, reaching out for help through the right channels is crucial. The IRS Form 911 is a resource designed for such moments, connecting taxpayers with the taxpayer advocate service for assistance. Filling out this form may seem daunting, but with a clear, step-by-step guide, the process becomes straightforward. The key is to provide accurate and complete information, enabling the advocate to understand and address the issue efficiently. Once submitted, your form will be reviewed, and you should expect to be contacted for further discussion or resolution of your concerns.
Once your Form 911 is received, the IRS will assign a taxpayer advocate to your case. This advocate works independently within the IRS to ensure your issue receives the attention it needs. They will review your situation, contact you for additional information if necessary, and work with you toward a resolution. It's important to respond promptly to any requests from your advocate and to stay engaged in the process. While the timeframe for resolution can vary depending on the complexity of your issue, having an advocate on your side is a significant step toward getting the assistance you need.
What is the IRS Form 911?
The IRS Form 911, also known as the Request for Taxpayer Advocate Service Assistance (And Application for Taxpayer Assistance Order), is designed to offer help to taxpayers who are experiencing significant problems managing their tax issues directly with the IRS. It serves as a request for the assistance of the Taxpayer Advocate Service (TAS), an independent organization within the IRS that ensures taxpayers are treated fairly and understand their rights.
Who should use the IRS Form 911?
This form is intended for taxpayers who are facing problems with their taxes that they haven’t been able to resolve through regular channels of the IRS. Situations may include, but are not limited to, financial hardship, IRS system issues, or delays in processing. If a taxpayer believes their issue meets these types of conditions, they can seek the TAS's help by submitting the Form 911.
How do I submit Form 911 to the Taxpayer Advocate Service?
Form 911 can be submitted in several ways. Taxpayers can mail or fax the completed form to their local Taxpayer Advocate Service office. The contact information for these offices can be found on the IRS’s official website. Additionally, taxpayers can call the TAS directly to request assistance or visit a local TAS office in person. TAS may also complete the form on behalf of the taxpayer during a phone call or in-person visit based on the information provided by the taxpayer.
Is there a fee for using the Taxpayer Advocate Service (TAS)?
No, the assistance provided by the Taxpayer Advocate Service is free of charge. The TAS is an independent organization within the IRS, intended to help taxpayers resolve their issues directly with the IRS at no additional cost.
What information do I need to provide when completing Form 911?
When filling out Form 911, taxpayers are required to provide personal information, including their name, address, Social Security Number (SSN) or Employer Identification Number (EIN), and a detailed description of the tax issue they are facing. They must also include the tax years or periods involved and any actions they have already taken to try and resolve the issue with the IRS. Providing thorough and accurate information will assist the TAS in understanding and addressing the taxpayer's issue more effectively.
Filling out the IRS Form 911, which is a request for Taxpayer Advocate Service Assistance (And Application for Taxpayer Assistance Order), is a critical step for those seeking help with tax issues. However, people often make mistakes that can delay or even jeopardize their request for assistance. Recognizing and avoiding these mistakes is key to ensuring your issues are addressed effectively and efficiently.
One common mistake is incomplete information. Applicants sometimes leave sections blank or provide insufficient details about their tax issue. This lack of information can hinder the Taxpayer Advocate Service's ability to fully understand or assess the problem, leading to potential delays in resolution. It's crucial to provide as much relevant information as possible, including specific figures, dates, and a thorough description of the tax issue.
Another error involves failing to attach necessary documentation. When submitting IRS Form 911, supporting documents are often required to substantiate the claim or issue being presented. This could include previous correspondence with the IRS, tax return copies, or notices received. Without these documents, the Taxpayer Advocate Service may have insufficient evidence to effectively advocate on the taxpayer's behalf.
Submitting the form to the wrong office is yet another hurdle that can impede the process. The IRS has specific offices designated for handling these forms, and the correct office often depends on the taxpayer's location or the nature of their tax issue. Sending the form to the wrong place can result in unnecessary delays, as it will need to be forwarded to the appropriate office for consideration.
Lack of signature is a simple yet critical oversight made by some applicants. A signature is necessary to verify the authenticity of the form and to give the Taxpayer Advocate Service the authorization to access personal tax information. An unsigned form may be considered invalid and returned to the sender, causing frustrating delays.
Finally, a common mistake is not clarifying the relief sought. Applicants must be clear about the type of assistance they need or the outcome they are seeking. Vague descriptions or unclear requests can hamper the ability of the Taxpayer Advocate Service to provide targeted assistance. Being concise and specific about what relief is sought will help ensure the request is understood and acted upon appropriately.
Avoiding these pitfalls can greatly enhance the effectiveness of an IRS Form 911 submission. By providing complete information, attaching necessary documentation, ensuring the form reaches the correct office, signing the form, and clearly stating the desired relief, individuals can improve their chances of obtaining timely and effective assistance from the Taxpayer Advocate Service.
When dealing with certain circumstances, individuals might find themselves in need of contacting the IRS's Taxpayer Advocate Service by submitting Form 911, Request for Taxpayer Advocate Service Assistance. This is particularly true when facing significant hardship as a result of tax issues. However, Form 911 is often not the only document required in these scenarios. Depending on the specific nature of one's tax situation, several other forms and documents might also be necessary to provide comprehensive details of the case or to comply with tax laws and regulations.
In conclusion, while Form 911 is a critical step toward seeking assistance from the Taxpayer Advocate Service, it often works in concert with other forms and documents that provide a fuller picture of the taxpayer's situation. Understanding the role and necessity of each related form ensures better preparedness and a more streamlined process in resolving complex tax issues. Taxpayers or their representatives should carefully review which additional documents may be relevant to their specific cases to ensure comprehensive and appropriate submissions to the IRS.
The IRS 911 form, known as the Request for Taxpayer Advocate Service Assistance (And Application for Taxpayer Assistance Order), is designed to help taxpayers facing significant hardship due to the IRS system. Similar to this, the Form 843, or Claim for Refund and Request for Abatement, serves taxpayers who seek to correct tax overpayments or request abatement of certain taxes, penalties, fees, or interest. Both forms advocate for the taxpayer's relief from specific financial burdens, but while the 911 form specifically requests intervention from the Taxpayer Advocate Service for more broad or systemic issues, Form 843 directly addresses refunds or abatements.
Also paralleling the IRS 911 form is the Form 656, Offer in Compromise, allowing taxpayers to settle their tax liabilities for less than the full amount owed. This form is a plea to the IRS for leniency based on financial hardship, similar to how the 911 form seeks relief for taxpayers facing challenges navigating the tax system. While the 656 form focuses on reducing tax liabilities, the essence of seeking aid due to financial strain connects both documents.
Form 9465, the Installment Agreement Request, offers another avenue for taxpayers seeking assistance with their tax obligations, akin to the IRS 911 form. It allows taxpayers to request a payment plan for their taxes due, aimed at individuals who cannot pay their tax debt in full by the due date. The similarity lies in the core objective of aiding taxpayers to manage their financial burden with the IRS, though the 9465 form is specifically about payment plan arrangements.
The Form 8379, Injured Spouse Allocation, although distinct in purpose, shares similarities with the IRS 911 form in providing relief to taxpayers. This form is for spouses who don't want their share of a joint refund applied to their partner's past due federal debts. Both forms represent efforts to shield taxpayers from potential financial hardships caused by the actions of another or the system itself.
The Collection Information Statement for Wage Earners and Self-Employed Individuals, Form 433-A, is employed to assess a taxpayer's financial situation for the purpose of establishing a payment plan or compromise. Like the IRS 911 form, Form 433-A is utilized when a taxpayer is seeking relief or a specific arrangement to meet their tax obligations, highlighting the focus on individual financial circumstances to determine appropriate action.
Form 8857, Request for Innocent Spouse Relief, is designed for taxpayers seeking relief from joint tax liability due to the actions or inaction of their spouse or former spouse. This form and the IRS 911 are aligned in their aim to provide a solution for taxpayers caught in unfair situations that have led to significant tax complications or hardships. Both advocate for exceptions to standard tax responsibilities based on personal circumstances.
Lastly, Form 1040-X, Amended U.S. Individual Income Tax Return, shares a mission with the IRS 911 form in helping taxpayers correct previous tax returns that may have been filed with errors. While the 1040-X is used to amend income tax returns specifically, the IRS 911 offers a more generalized plea for help from the Taxpayer Advocate Service for issues that have caused or could cause significant hardship. Both forms provide taxpayers with pathways to rectify situations that may not have been in their control.
Form 911, Request for Taxpayer Advocate Service Assistance, is a crucial document for taxpayers seeking help with resolving tax issues that have not been fixed through normal IRS channels. Proper completion of this form is essential for timely and effective assistance. Below are the dos and don'ts to consider when filling out the IRS 911 form:
What You Should Do
What You Should Not Do
The IRS Form 911, often shrouded in misconceptions, plays a critical role in providing taxpayers with access to the Taxpayer Advocate Service (TAS) when they face significant hardships due to tax issues. However, misunderstandings about the form's purpose, usage, and benefits can prevent individuals from seeking the help they need. Here are five common misconceptions about the IRS Form 911:
Understanding the real purpose and the process of IRS Form 911 can empower taxpayers to seek the appropriate support during challenging times. By dispelling these misconceptions, more individuals and businesses can navigate their tax issues more effectively, with the assurance that support is available when they face significant hardships.
Filing an IRS 911 form, which is a request for Taxpayer Advocate Service Assistance (And Application for Taxpayer Assistance Order), is a critical step for taxpayers facing significant hardship due to tax issues. It's important to understand the key aspects of this process to ensure that you properly seek help. Here are some important takeaways:
Filling out and submitting IRS Form 911 is a significant step towards resolving tax issues that cause hardship. Understanding how to accurately complete and utilize this form can expedite the assistance process. Always remember, when issues arise, the Taxpayer Advocate Service is there to help navigate through tough situations, ensuring taxpayers are heard and supported.
Car Insurance Claim Process Not at Fault - Additionally, a separate authorization allows for the release of work and other loss information, ensuring a comprehensive evaluation of the claimant’s damages and losses.
Does Ny Mansion Tax Apply to Commercial Property - Helps in the smooth processing of property transactions by providing a structured format.