What is the Taxpayer Advocate Service (TAS)?
How Does the Taxpayer Advocate Service (TAS) Work?
The TAS's primary duties are to resolve taxpayers' problems with the IRS, identify problem areas in IRS services, and propose changes to mitigate those problems. The TAS provides an to Congress about the quality of IRS services.
The TAS has the authority to issue Taxpayer Assistance Orders (TAOs) if it determines that a taxpayer is 'suffering or about to suffer a significant hardship as a result of the manner in which the internal revenue laws are being administered by the Secretary.'
In general, taxpayers may be eligible for assistance if they experience economic harm or significant cost (including fees for professional representation), a delay of more than 30 days to resolve their tax issue, or no response or resolution to a problem by a date promised by the IRS.
Why Does the Taxpayer Advocate Service (TAS) Matter?
The Taxpayer Advocate Service is a free service intended to meet the tax needs of businesses and individuals. There is a taxpayer advocate in every state, as well as Washington, D.C., and Puerto Rico.