- 2 - - 3 - - 4 - How to Get Help With Unresolved Tax Problems The Taxpayer Advocate Service The Taxpayer Advocate Service is an IRS program that provides an independent system to assure that tax problems, which have not been resolved through normal channels, are promptly and fairly handled.  The program is headed by the National Taxpayer Advo- cate.  Each state and service center has at least one local Taxpayer Advocate, who is independent of the local IRS office and reports directly to the National Taxpayer Advocate. The goals of the Taxpayer Advocate Service are to protect in- dividual taxpayer rights and to reduce taxpayer burden.  The Tax- payer Advocate independently represents your interests and con- cerns within the IRS.  This is accomplished in two ways: • Ensuring that taxpayer problems, which have not been re- solved through normal channels, are promptly and fairly handled. • Identifying issues that increase burden or create problems for taxpayers: bringingthose issues to the attention of IRS man- agement and making legislative proposals where necessary. Who may use the Taxpayer Advocate Program? If you have a ongoing issue with the IRS that has not been re- solved through normal processes, or  you have suffered, or are about to suffer, a significant hardship as a result of the applica- tion of the tax laws, contact the Taxpayer Advocate. Generally, the Taxpayer Advocate can help if, as a result of the application of the tax laws, you: • Are suffering, or are about to suffer, a significant hardship; • Are facing an immediate threat of adverse action; • Will incur significant cost  (including fees for profes- sional representation); • Will suffer irreparable injury or long-term adverse impact; • Have experienced a delay of more than 30 days to resolve the issue; or • Have not received a response or resolution by the date promised. Additionally, you may contact the Taxpayer Advocate if all established systems or procedures have failed to operate as in- tended to resolve the problem or dispute. Hardship situations and other issues that are referred to the Taxpayer Advocate are reviewed on the individual merits of each case. The Taxpayer Advocate Service is not a substitute for es- tablished IRS procedures or the formal Appeals process.  The Advocate cannot reverse legal or technical tax determinations. How do I reach a Taxpayer Advocate? •   Call the telephone number listed (at the end      of this brochure) for the office closest to      you - or the office with which you have been      dealing, •    Call the Taxpayer Advocate’s toll-free telephone number: 1-877-777-4778 • Call the general IRS toll-free number (1-800-829-1040) and ask for Taxpayer Advocate assistance. •  Write or FAX - Addresses and     FAX numbers for Taxpayer     Advocate offices are listed at the     end of this brochure. • TTY/TTD help is available by calling: 1-800-829-4059. OR • File Form 911, Application for a Taxpayer Assistance Order, • Send a written request for assistance (if Form 911 is not available), or • Request that an IRS employee complete a Form 911 on your behalf (in person or over the phone). You may FAX a Form 911 (or written request) to your lo- cal Taxpayer Advocate. Form 911 is available by calling the IRS forms-only num- ber, 1-800-829-3676, or may be obtained through the IRS internet web page: www.irs.gov. An Application for a Taxpayer Assistance Order requires the Advocate to determine if significant hardship exists and to review the case to determine what action should be taken to re- lieve the hardship.  In certain situations, enforcement action may be suspended while your case is being reviewed. The majority of cases are resolved administratively by the Taxpayer Advocate.  Even when hardship is not a factor, the Advocate is often able to help resolve the taxpayer’s problem. What can I expect from the Taxpayer Advocate? Your assigned personal advocate will listen to your point of view and will work with you to address your concerns.  You can expect the advocate to provide you with: • A “fresh look” at your problem; • Timely acknowledgment; • The name and phone number of the individual assigned to your case; • Updates on progress; • Time frames for action; • Speedy resolution; and • Courteous service. What information should I provide to the Taxpayer Advocate? • Your name, address, and social security number (or employer identification number), • Your telephone number and hours you can be reached, • Your previous attempts to solve the problem, and the office you contacted, • The type of tax return and year(s) involved, and • Description of the problem or hardship (if applicable). If you want to authorize another person to discuss the matter or to receive information about your case, send us Form 2848, Power of Attorney and Declaration of Representative, or Form 8821, Tax Information Authorization.  You can get these forms at most local IRS offices or by calling the IRS forms-only number, 1-800-829- 3676. Problem Solving Days Local IRS offices periodically schedule sessions, often on week- ends, to help taxpayers resolve tax problems.  However, if you have an unresolved tax issue, which you have not been able to re- solve through normal IRS procedures, you should not to wait for your local office to schedule such an event.  Call the IRS or your local Taxpayer Advocate as soon as you are aware of a problem. The schedule for these events is available on the internet at: www.irs.gov/hot/prob-solv.html. To contact the Taxpayer Advocate, call the number listed  for your local area, the Service Center where you filed your return, or the last office with which you were dealing.  You may also call the Taxpayer Advocate toll-free phone number (1-877-777-4778). Address any correspondence to: Taxpayer Advocate, Internal Revenue Service, using the P.O. box numbers, where provided. Street addresses are provided if you wish to send correspondence by courier.  FAX numbers are also listed. Please note that addresses and telephone numbers may change over time.  The most current information is available on the Tax- payer Advocate page of the IRS internet webpage: www.irs.gov. Office of the National Taxpayer Advocate 1111 Constitution Ave.,  NW, Rm 3017, C:TA Washington, DC 20224 IRS Department of the Treasury Internal  Revenue  Service www.irs.gov Publication1546(Rev.10-1999) Catalog  Number 13266S If you have been unable to resolve an on- going tax problem through normal IRS channels, this guide is for you. Service Centers Andover PO Box 9055, Stop 120 Andover, MA 01810 or 310 Lowell Street, Stop 120 Andover, MA 05501 Phone (978) 474-5549 FAX (978) 474-5640 Atlanta PO Box 48-549,  Stop 29A Doraville, GA 30362 or 4800 Buford Hwy., Stop 29-A Chamblee, GA 30341 Phone (678) 530-7000 FAX (678) 530-5462 Austin PO Box 934, Stop 1005AUSC Austin, TX 78767 or 3651 S Interregional Hwy., Stop 1005AUSC Austin, TX 78741 Phone (512) 460-8300 FAX (512) 460-8267 The Taxpayer Advocate Service of the IRS