If you have tried to resolve tax problems with the IRS and are still having problems or facing economic harm, you have somewhere to turn: seek the free assistance of the Taxpayer Advocate Service.

The Taxpayer Advocate Service is an independent organization within the IRS whose employees assist taxpayers in these circumstances or those who believe that an IRS system or procedure is not working as it should.

The service is free, confidential, tailored to meet your needs, and available for businesses as well as individuals. You may be eligible for assistance if:

• You are experiencing economic harm or significant cost (including fees for professional representation),
  
  
• You have experienced a delay of more than 30 days to resolve your tax issue, or
  
  
• You have not received a response or resolution to the problem by the date promised by the IRS.

For individuals, examples of economic harm as a result of an IRS action might include an inability to provide for basic necessities such as housing, transportation or food; or for businesses, an inability to met payroll expenses.

There is at least one local taxpayer advocate in each state, the District of Columbia, and Puerto Rico. Because advocates are part of the IRS, they know the tax system and how to navigate it. If you qualify, you will receive personalized service from a knowledgeable advocate who will:

• Listen to your problem,
  
  
• Help you understand what needs to be done to resolve it, and
  
  
• Stay with you every step of the way until your problem is resolved.

You can contact the Taxpayer Advocate Service by:

• Calling the TAS case intake line at 877-777-4778 (TTY/TTD 800-829-4059),
  
  
• Writing or calling your local taxpayer advocate, whose address and phone number are listed in the government listings in your local telephone directory and in Pub. 1546, The Taxpayer Advocate Service of the IRS – How to Get Help With Unresolved Tax Problems,
  
  
• Filing Form 911, Application for Taxpayer Assistance Order, with the Taxpayer Advocate Service, or
  
  
• Asking an IRS employee to complete Form 911 on your behalf.

To get a copy of Form 911 or to learn more about the Taxpayer Advocate Service, visit the Web site at IRS.gov and select the link for the Taxpayer Advocate. You can download Form 911 and Publication 1546 from the Forms and Publications section, or order a copy by calling 800-TAX-FORM (800-829-3676).