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What Is the Taxpayer Advocate Service (TAS) and What Can’t It Do for You?

The Taxpayer Advocate Service (TAS) is an independent organization within the Internal Revenue Service (IRS) that helps taxpayers resolve certain problems they are unable to solve through normal IRS channels. It also works to protect the rights of taxpayers and detect problems in the tax system that might be causing problems to individuals and businesses.

Introduction

TAS offers its services to qualified taxpayers at no cost. It is not intended to substitute the IRS but assist taxpayers in challenging circumstances and make sure that their issues are properly resolved.

TAS is not related to the IRS offices, which process returns, provide audits, and collect taxes, although it is a part of IRS. This will enable TAS to represent taxpayers and collaborate with the relevant IRS departments to address qualifying concerns.

Why Was the Taxpayer Advocate Service Created?

The federal tax system may be complex and there are taxpayers who have issues that cannot be easily sorted out. Phone calls might not give a solution, letters might take a long time or an IRS problem might not be resolved even after trying to rectify it several times.

The Taxpayer Advocate Service was created to provide an additional level of assistance in these situations. Its mission is based on two main aspects, which are to assist individual taxpayers in solving severe problems related to the IRS and to identify more general problems that impact a large number of taxpayers.

When TAS discovers recurring problems, it can recommend changes to IRS procedures or tax administration. By so doing, TAS does not just help individual taxpayers. It also strives to enhance the general taxpayer experience.

When Can TAS Help You?

TAS is not designed to cover all tax questions or regular IRS requests. Generally, taxpayers should first attempt to resolve their problems through normal IRS procedures.

However, TAS may be able to help when a taxpayer is experiencing significant financial difficulty, an unusually long delay, or another serious problem that has not been resolved through regular IRS channels.

For example, TAS could be suitable in situations where an unresolved IRS problem is causing financial distress, where the IRS has not responded within a reasonable time, or where an IRS system or process is causing an unusual problem.

The eligibility is determined by the circumstances of each case. Hence, taxpayers must be aware of the conditions prior to assuming that TAS will grant their request of assistance.

How Can TAS Help Taxpayers?

When TAS accepts a case, a taxpayer advocate can review the situation and work with the taxpayer and appropriate IRS personnel to seek a resolution.

TAS can assist in delayed refunds, tax account issues, collection issues, IRS notices, payment issues, and other issues that qualify.

An advocate can clarify what information or documentation is required, contact the representatives of the IRS, and track the case.

TAS can also assist taxpayers to be more familiar with their rights and responsibilities. It is however, to help in a fair resolution and not necessarily to support the taxpayer or ensure a certain outcome.

What Are Your Taxpayer Rights?

The Taxpayer Advocate Service is significant in safeguarding the Taxpayer Bill of Rights. These rights provide basic safeguards to individuals who have to deal with the IRS.

Taxpayers have the right to be informed, receive quality service, pay no more than the correct amount of tax, and challenge the IRS’s position and be heard.

They also have rights related to appealing IRS decisions, privacy, confidentiality, professional representation, finality, and a fair and just tax system.

Being aware of these rights can assist taxpayers in becoming aware of when an IRS issue might need further consideration. It may also assist them to communicate better with the IRS and know what they can reasonably expect when going through the process of resolving the tax.

What Can’t TAS Do for You?

Although TAS is potentially a useful resource, it has significant drawbacks. It cannot just do away with a tax issue since a taxpayer is dissatisfied with an IRS ruling.

For example, TAS is usually unable to alter tax laws, cancel a legally due tax debt without a valid legal reason, or assure that a taxpayer will obtain a refund.

TAS is also not sure that all cases will be accepted. The service is based on certain eligibility and acceptance of cases.

Most importantly, contacting TAS does not mean that a taxpayer automatically wins a dispute with the IRS. TAS advocates must work within applicable tax laws and IRS procedures.

The service is not meant to be a short cut to tax requirements, but to assist in solving qualifying problems.

Can TAS Eliminate Tax Debt or Penalties?

The first myth is that TAS is able to automatically remove tax debt, penalties, or interest. The fact is that TAS is not a tax debt forgiveness program.

An advocate can assist taxpayers in knowing the options they have and talking to the IRS about their case. Any reduction or elimination of tax debt, penalties or interest should however be substantiated by relevant tax legislation, regulations or IRS procedures.

Financial information, documentation or other evidence may be required by a taxpayer to justify a request.

Therefore, taxpayers are not supposed to contact TAS hoping that their tax debt will vanish. Rather, TAS can be considered as an advocacy tool that can assist qualified taxpayers in overcoming challenging IRS issues and seek suitable remedies.

What Is Taxpayer Advocate Service

Can TAS Speed Up a Tax Refund?

The postponement of a tax refund may cause severe financial strain especially when the taxpayer is relying on the funds to cover basic costs. TAS can be used in some situations to help taxpayers who have qualifying refund delays.

TAS however does not assure that the refund is to be issued instantly.

Before issuing a refund, the IRS might require the completion of identity verification, an examination of a tax return, review of supporting documents, or other matters. TAS is not able to bypass necessary IRS procedures.

Taxpayers are also advised to realize that not all delayed refunds automatically qualify as TAS. The conditions of the delay and its effect on the taxpayer are significant aspects.

In case a refund delay is causing serious distress or an unresolved IRS issue, TAS might be a possible option to consider.

Can TAS Represent You in Tax Court?

TAS assistance is not to be confused with contracting a private tax attorney or tax professional to represent them in court.

A taxpayer advocate is able to collaborate with qualified taxpayers to address qualifying issues with the IRS. TAS is however not an alternative to an attorney where a case needs a special legal representation or litigation.

In case a taxpayer is in a legal court process or requires legal consultation concerning a complicated tax matter, it might be reasonable to seek the services of a qualified tax professional.

This distinction is significant since TAS is more oriented to solving IRS issues and safeguarding the rights of taxpayers. It does not offer all the forms of tax representation that a private professional can offer.

How Can You Request Help From TAS?

Taxpayers are expected to make reasonable attempts to solve their issue on their own with the IRS before seeking the assistance of TAS. Retain copies of tax returns, IRS notices, letters, payment records, and any other documents that have been previously submitted.

In case the problem is not solved and seems to correspond to the TAS requirements, a taxpayer may seek the help of the service. This is usually done using Form 911, Request for Taxpayer Advocate Service Assistance.

Be clear and precise when making a request. Provide an explanation of what occurred, what actions you have already undertaken, how the issue is impacting you, and what action you have received in response to the IRS.

Remember that making a request does not mean that TAS will take the case. The service considers every case according to its eligibility and case acceptance conditions.

Is the Taxpayer Advocate Service Right for You?

Taxpayer Advocate Service may be a valuable tool to taxpayers who have a severe or unresolved issue with the IRS. Its free service may assist qualified taxpayers to communicate with the IRS, learn their rights, and strive to resolve problems that have become hard to manage by other means.

Meanwhile, TAS has definite boundaries. It cannot rewrite tax laws, cannot assure refunds or automatically wipe out legitimate tax debt or assure a successful resolution in all disputes.

TAS should be thought of as a problem-solving and taxpayer advocacy service, rather than a way to bypass the IRS. In case you have already attempted to solve an IRS, issue and are still facing a lot of delays, financial loss, or some other qualifying problem, TAS can be of assistance.

Knowing what TAS is and is not capable of will enable you to make realistic expectations and make the correct steps towards solving your tax problem.