If you are suffering, or about to suffer, a significant hardship
because of the way Internal Revenue laws are being carried out, you
may ask for special help from IRS's Problem Resolution Office. The
Taxpayer Bill of Rights gave the IRS's Taxpayer Advocate the
authority to issue Taxpayer Assistance Orders. This authority allows
the Taxpayer Advocate to suspend, delay, stop, or speed-up IRS
actions when a person is suffering or about to suffer a significant
hardship. The Taxpayer Advocate passed this authority along to the
Problem Resolution Officers in IRS districts and service centers.
A significant hardship is something more than an inconvenience to
you. IRS enforcement action, such as a levy on wages or a bank
account, or the seizure of property, is NOT, a significant hardship.
Examples of significant hardship include the loss of housing, the
shut-off of utilities, and being unable to obtain food, keep your
job, or buy needed medication.
Hardship refers to the way the law is applied to you and not to the
law itself. Problem Resolution Officers do not have the authority to
overrule the tax laws.
You should first try to resolve tax problems with the IRS office that
most recently contacted you. But, if an IRS action or inaction will
cause you a significant hardship, you may apply for help in one of
two ways. First, you may call the IRS at 1-800-829- 1040, and ask
that a Form 911, Application for Taxpayer Assistance Order to Relieve
Hardship, be prepared for you.
Secondly, you may complete Form 911 yourself and send it to the
Problem Resolution Officer for the IRS district in which you live.
You may get Form 911 from your local IRS office or by calling
1-800-829-3676. The Problem Resolution Officer will review your
completed application and advise you of the action taken.
Tax Topics & FAQs | Tax Help Archives | Home