When IRS issues get sticky, you’re not alone. Here’s how the Taxpayer Advocate Service (TAS), Low Income Taxpayer Clinics (LITCs), and the Taxpayer Advocacy Panel (TAP) can help — free or low cost — and how to reach them fast.
What is TAS — and when can they help?
Independent help inside the IRS
The Taxpayer Advocate Service is an independent organization within the IRS that helps taxpayers resolve problems and protects taxpayer rights. Assistance is free, and if you qualify you’ll be assigned one advocate to stay with your case from start to finish.
Do I qualify?
- Your IRS issue is causing financial hardship for you, your family, or your business.
- You face an immediate threat of adverse action.
- You’ve tried to resolve the issue with IRS but can’t get a response or a promised response is overdue.
How to reach TAS quickly
Contact options
- Find your local TAS office (phone & address) or submit Form 911 to request help.
- Call TAS toll-free: 877-777-4778.
- Order Publication 1546 or call 800-829-3676 to get a copy by mail.
What to have ready
- Letters/notices, tax year(s), your contact info, timeline of attempts to resolve.
- Proof of hardship (e.g., eviction/utility shutoff notices, bank records), if applicable.
Your Taxpayer Bill of Rights (know them, use them)
- The Right to Be Informed
- The Right to Quality Service
- The Right to Pay No More than the Correct Amount of Tax
- The Right to Challenge the IRS’s Position and Be Heard
- The Right to Appeal an IRS Decision in an Independent Forum
- The Right to Finality
- The Right to Privacy
- The Right to Confidentiality
- The Right to Retain Representation
- The Right to a Fair and Just Tax System
Low Income Taxpayer Clinics (LITCs)
What LITCs do
LITCs are independent from the IRS and TAS. They represent qualifying taxpayers in audits, appeals, and collection disputes — and can represent you in court. Many provide multilingual outreach for ESL taxpayers. Services are free or low cost.
Find a clinic near you
- Use the TAS LITC map to locate clinics.
- Check Publication 4134 for the full clinic list and contact info.
General eligibility: income usually ≤ 250% of federal poverty guidelines. Contact the clinic for specifics.
Fixing IRS systems: TAP & SAMS
Taxpayer Advocacy Panel (TAP)
TAP is a federal advisory committee of volunteer citizens. They listen to taxpayers and recommend improvements to IRS programs and customer service.
Report a systemic issue (SAMS)
If a problem affects many taxpayers (not just you), report it via TAS’s Systemic Advocacy Management System (SAMS). Submissions accepted from the public; English & Spanish available.
Quick action checklist
- Need case help now? Call 877-777-4778 or file Form 911 with TAS.
- Qualify for LITC? Use the map or Pub. 4134 to find representation for audits/appeals/collections.
- Know a systemic problem? Submit it via SAMS and share details.
- Review your Taxpayer Bill of Rights before your next IRS interaction.
