Most IRS problems get solved through the normal channels: answering a notice, calling the number on a letter, or setting up a payment plan. But sometimes those channels fail. A refund sits for months, a levy threatens your rent money, or you keep getting form letters that say nothing. That is when the Taxpayer Advocate Service and Low Income Taxpayer Clinics can help. Both are free or low cost, and neither is a private company selling "tax relief."
What the Taxpayer Advocate Service is
The Taxpayer Advocate Service (TAS) describes itself as "an independent organization within the IRS" that helps taxpayers resolve problems and protects their rights. It is led by the National Taxpayer Advocate, who reports to Congress each year on the biggest problems taxpayers face. TAS has offices in every state, plus Washington, D.C., and Puerto Rico and other U.S. territories. The Form 911 instructions say its help "is always free."
TAS does not prepare tax returns. Instead, if it accepts your case, a case advocate works with the IRS on your behalf to get the problem resolved.
When TAS can help
TAS says it may be able to help when:
- Your tax problem is causing financial hardship (TAS also calls this "economic harm"). For example, you may lose your housing, can't buy food or pay utilities, or may lose the car you need to get to work. Significant costs, like paying for representation, or harm that can't be undone, such as credit damage, can also count.
- The IRS has delayed resolving your issue by more than 30 days beyond its normal processing time, or keeps sending "we need more time" letters without acting.
- The IRS promised to respond or fix your account by a certain date and didn't.
- An IRS system or procedure has failed to work as intended or to resolve your problem.
TAS offers an online qualifier tool to check whether your situation fits. It also accepts reports of systemic problems that affect many taxpayers, even if it doesn't open an individual case for you.
Current limits on TAS cases (2026)
Because of high demand, TAS has narrowed the cases it accepts. As posted on its case acceptance page in October 2026:
- Paper returns not yet processed. TAS waits 60 days after the IRS shows it received a paper return before accepting a case. It will help with delayed e-filed returns that meet its criteria.
- Returns held for income verification. For returns filed before Jan. 1, 2025, and for tax year 2025 returns where the IRS stopped the refund to verify income or asked for documents, TAS says it is not currently assisting. It said it would begin accepting the 2025 cases after Oct. 31.
- Refunds held for direct deposit information. Returns filed in 2026 are not eligible when the refund is held because bank details were wrong or missing and the taxpayer wants a paper check instead.
TAS also warns of high call volume. It says it may take up to two weeks to return a call or respond to a request.
How to ask TAS for help
- Try the IRS first if you can. TAS is meant for problems the normal process hasn't solved. Note the dates you contacted the IRS and what you were told.
- Call or fill out Form 911. You can call TAS toll-free at 877-777-4778. Or complete Form 911, Request for Taxpayer Advocate Service Assistance. Describe the problem, the harm it is causing, what the IRS has done, and what you want TAS to do.
- Attach documents. Include copies of IRS notices, proof of hardship (such as an eviction notice or shut-off notice), and anything that shows your attempts to fix the issue.
- Send Form 911. Form 911 (Rev. 6-2026) lists three ways: email to [email protected], fax to 855-828-2723, or mail to 7940 Kentucky Dr., MS 11 G, Florence, KY 41042. TAS notes email is not encrypted, and it will contact you by phone or letter, not by email reply.
- Wait for contact. TAS says you should hear from an assigned case advocate within 30 days. If you don't, the form says to email the same address with "No Response" in the subject line. Don't send multiple Form 911s for the same issue.
- Work with your advocate. If TAS accepts your case, a case advocate will contact you, explain the plan and keep you updated. TAS says resolution can take a couple of weeks to a couple of months.
TAS does not stop the clock. Form 911 says asking for TAS help does not suspend any deadlines, such as the time to petition the U.S. Tax Court or to request a Collection Due Process hearing. Meet those deadlines on your own while TAS works on your case.
If you have a representative, such as a CPA or enrolled agent, they can submit Form 911 for you with a copy of Form 2848 or Form 8821. See tax professionals and power of attorney.
Low Income Taxpayer Clinics (LITCs)
Low Income Taxpayer Clinics are independent organizations that help people with lower incomes resolve tax disputes. TAS says LITCs "are independent from the IRS and the Taxpayer Advocate Service."
What they do. According to TAS, LITCs can represent taxpayers in audits, appeals and collection disputes with the IRS and in court. They also help with IRS notices and account problems. Many provide education in several languages for people who speak English as a second language. A student working at a qualified clinic can even represent you under a special authorization, the IRS says, using Form 2848.
Who qualifies. Each clinic decides, but TAS gives these general rules for 2026:
| Household size | Income limit (48 contiguous states and D.C.) |
|---|---|
| 1 person | $39,900 |
| 2 people | $54,100 |
These figures are 250% of the 2026 federal poverty guidelines, as posted by TAS. Limits are higher in Alaska and Hawaii. The amount in dispute with the IRS is usually less than $50,000.
Cost. TAS says services are offered "for free or a small fee."
How to find one. Use the LITC finder on the TAS website, or see IRS Publication 4134, Low Income Taxpayer Clinic List (also available in Spanish).
TAS, LITC or a private professional?
| You need | Best fit |
|---|---|
| Someone inside the IRS to unstick a delayed or broken case, especially with hardship | TAS |
| A representative to argue your side in an audit, appeal, collection case or Tax Court, and you have low income | LITC |
| Ongoing representation, business issues, or you don't qualify for an LITC | CPA, enrolled agent or tax attorney |
| Free help preparing a basic return | Volunteer Income Tax Assistance (VITA) or Tax Counseling for the Elderly (TCE) |
You can use more than one. An authorized representative, including one from a clinic, can submit Form 911 to TAS for you.
Frequently asked questions
Does the Taxpayer Advocate Service cost anything?
No. The Form 911 instructions say TAS help is always free. LITCs are free or charge a small fee.
Is TAS part of the IRS?
Yes, but it is independent within the IRS. Its job is to help taxpayers resolve problems and to recommend changes that prevent them. LITCs, by contrast, are fully independent of both the IRS and TAS.
Can TAS get my refund faster?
TAS says it can help with refund issues after the IRS's published processing time has passed, especially if you face a hardship. In 2026 it is not accepting some refund cases, such as unprocessed paper returns (until 60 days after receipt) and certain income verification holds. See refund delays and offsets.
Can TAS stop a levy?
TAS can ask the IRS to act. Form 911 is also the application for a Taxpayer Assistance Order, a formal TAS order directing the IRS to take or stop an action. But don't rely on TAS alone. File any appeal, such as a Collection Due Process request, by its deadline. See IRS levy and wage garnishment.
How do I know if I qualify for a Low Income Taxpayer Clinic?
Check the income table above and contact a clinic near you. Each clinic makes the final decision based on your household income and the type and size of your dispute.
Should I hire a tax relief company instead?
Be careful with companies that promise to settle your debt for "pennies on the dollar." The IRS programs they sell, like offers in compromise and payment plans, are available to you directly, and TAS and LITCs can help for free or little cost.
Sources
- Taxpayer Advocate Service (TAS), "Contact us". taxpayeradvocate.irs.gov
- TAS, "Case acceptance". taxpayeradvocate.irs.gov
- IRS, Form 911 (Rev. 6-2026), "Request for Taxpayer Advocate Service Assistance". irs.gov
- TAS, "Low Income Taxpayer Clinics (LITC)". taxpayeradvocate.irs.gov
- IRS, "About Form 2848". irs.gov
IRSV.com is an independent guide and is not affiliated with the IRS. This page is general information, not tax or legal advice. Rules change; confirm details on IRS.gov or with a tax professional. Found an error? Tell us.
