Is the Taxpayer Advocate Service part of the IRS?

Yes — TAS is an independent organization within the IRS, not a separate government agency. It is led by the National Taxpayer Advocate, who reports directly to Congress (not to the IRS Commissioner), which gives it structural independence. TAS advocates operate separately from the collections, audit, and examination functions of the IRS and are specifically tasked with protecting taxpayer rights when the IRS process isn't working correctly.

Does TAS replace having a tax professional?

No. TAS helps taxpayers navigate and resolve IRS problems when the normal IRS process has broken down — it is not a tax resolution service and does not negotiate settlements or payment plans on your behalf the same way a tax professional would. TAS is most effective when the IRS has made an error, ignored a deadline, or failed to respond — situations where the system itself has created the problem. For proactive tax debt resolution, working with a qualified tax professional alongside or instead of TAS is usually more comprehensive.

How do I contact the Taxpayer Advocate Service?

TAS has offices in every state, the District of Columbia, and Puerto Rico. You can reach TAS by calling 877-777-4778 (toll-free) or by submitting Form 911, Request for Taxpayer Advocate Service Assistance, to your local TAS office. You can find your local office at TaxpayerAdvocate.IRS.gov. If you have a serious hardship that requires immediate action, TAS can intervene even outside normal business hours in some cases.

What is the Taxpayer Advocate Service?