IRS Taxpayer Advocate Service (TAS)

This site is NOT the official IRS site (www.irs.gov) and you should contact TAS directly (see below) by phone or facsimile to seek assistance unless you have retained me to represent you before the IRS.

The TAS

TAS is an independent organization within the IRS, led by the National Taxpayer Advocate (NTA). TAS helps individual and business taxpayers resolve problems with the IRS by:

  • Ensuring that taxpayer problems NOT resolved through normal IRS channels are promptly and impartially handled;
  • Assisting taxpayers who are facing hardships;
  • Identifying and bringing to the attention of IRS management issues that:
    • impact taxpayer rights
    • increase taxpayer burden or
    • otherwise create problems for taxpayers
  • Recommending administrative and legislative changes to Congress through the NTA’s Annual Report

Each state has at least one Local Taxpayer Advocate, who is independent of the local IRS office and reports directly to the NTA.

Who may use TAS ?

You may request the free assistance from TAS if you:

  • tried to resolve a tax problem with the IRS and
  • are still experiencing delays or
  • are facing economic harm

Qualification to request assistance

You may request the assistance of TAS if:

  • IRS actions prevent you from providing for necessities such as housing, transportation or food; or
  • you own a business and are unable to meet basic expenses such as payroll
  • you face a delay of more than 30 days to resolve a tax related problem, or
  • you have not received a response by the date promised

How do I reach a taxpayer advocate ?

  • Call the telephone number listed in the brochure for the TAS office nearest you;
  • Call the TAS toll-free phone number, 1-877-777-4778;
  • For TTY/TTD help call 1-800-829-4059;
  • File Form 911, Application for Taxpayer Assistance Order, with the ASe; or
  • Request that an IRS employee complete a Form 911 on your behalf (in person or over the phone).

Form 911 is available by phone at 1-800-829-3676, or on the IRS Internet web page at http://www.irs.gov/. Fax or mail this form to one of the TAS offices.

Address and phone numbers may change over time, but the most current information is always available on the TAS home page of the IRS internet web site. Fax numbers are also listed.

Correspondence should be sent to the: “Taxpayer Advocate Service, Internal Revenue Service”. Street addresses should be used for correspondence sent by courier.

What can I expect from the taxpayer advocate ?

Your assigned case advocate will:

  • listen to your point of view
  • work with you to address your concerns, and
  • see your case through to an appropriate conclusion.

You can expect your case advocate to give you:

  • His or her name, phone number, and badge number;
  • Courteous and confidential service;
  • Timely acknowledgment;
  • An impartial and independent review of your problem;
  • Time frames for action;
  • Updates on progress; and
  • Advice on how to prevent future federal tax problems.

What information should I provide to the taxpayer advocate ?

  • Your:
    • name
    • address, and
    • social security number, or
    • employer identification number
  • Your phone number and best times to call
  • The type of tax return
  • tax year(s) involved
  • A description of your problem or hardship
  • how you previously tried to resolve the problem, and
  • the office(s) you contacted if you know them.

If you want to authorize another person to discuss or receive information about your case, send Form 2848, Power of Attorney and Declaration of Representative, or Form 8821, Tax Information Authorization. You can get these forms at most local IRS offices, at the IRS web site, http://www.irs.gov, or by calling 1-800-829-3676

Is the information I provide to TAS confidential ?

TAS is independent within the IRS. The law requires each TAS office to secure and maintain means of communication independent of other IRS offices. Each local office has a separate phone, fax, and mailing address. TAS has the discretion to not disclose to the IRS any information you give it, or even inform the IRS that you’ve contacted TAS. In general, however, to provide you with assistance or relief, TAS will likely have to disclose the information to an IRS employee or employees.

How else does the TAS help taxpayers ?

Systemic Advocacy:

The Office of Systemic Advocacy is part of the larger TAS organization. Systemic advocacy means addressing broad issues that impact groups of taxpayers, including both individuals and businesses.

These issues:

  • Affect multiple taxpayers;
  • Are not individual problems or cases;
  • Require analysis, administrative solutions, or legislative changes; and
  • Involve
    • protecting taxpayer rights
    • reducing or preventing taxpayer burden
    • ensuring equitable treatment of taxpayers, or
    • providing essential services to taxpayers.

The Office of Systemic Advocacy works within the IRS to resolve issues involving procedures and policies. If a problem requires a legislative solution, the NTA may recommend a change in the Annual Report to Congress.

Taxpayers, tax professionals, and other interested parties can direct systemic issues to TAS web site, click on the link “What Is Systemic Advocacy ?” and follow the instructions for submitting an issue. If you don’t have Internet access, call 1-800-TAX FORM to obtain the Systemic Advocacy Issue Submission Form (Form 14411), and fax it to 202-622-3125.

Low Income Taxpayer Clinics:

If you are a low income taxpayer and cannot afford professional tax assistance, you may qualify for help from Low Income Taxpayer Clinics (LITCs). LITCs are operated by tax exempt organizations or programs at accredited law, business, and accounting schools. LITCs represent low income taxpayers before the IRS and inform individuals for whom English is a second language about their federal income tax responsibilities for free or for a nominal charge.

To find the clinic nearest you, see the LITC pages or IRS Publication 4134, Low Income Taxpayer Clinic List.

To learn more about the grant program, call the IRS at 1-800-829-3676 and order a free copy of IRS Publication 3319, LITC Grant Application Package and Guidelines. Publication 3319 is also available on the IRS web site at http://www.irs.gov/.

Taxpayer Advocacy Panel

The TAS works directly with taxpayers through the Taxpayer Advocacy Panel (TAP). TAP is an independent panel of citizen volunteers who listen to taxpayers, identify taxpayers’ issues, and make suggestions for improving IRS service and customer satisfaction. Contact TAP at:1-888-912-1227 or http://www.improveirs.org/.

The TAS YouTube channel is available at www.youtube.com/TASNTA 4/15/11

TAS Directory

Address and phone numbers may change over time, but the most current information is always available on the TAS home page of the IRS internet web site.

  • National Taxpayer Advocate
    1111 Constitution Avenue NW
    Room 3031, TA
    Washington, DC 20224
    Phone: 202-622-4300
    FAX: 202-622-6113
  • Deputy National Taxpayer Advocate
    1111 Constitution Avenue NW
    Room 3031, TA
    Washington, DC 20224
    Phone: 202-622-4300
    FAX: 202-622-7479
  • Executive Director, Systemic Advocacy
    1111 Constitution Avenue NW
    Room 3219, TA:SA
    Washington, DC 20224
    Phone: 202-622-7175
    FAX: 202-622-3125
  • Executive Director, Case Advocacy
    1111 Constitution Avenue NW
    Room 3039, TA:CA
    Washington, DC 20224
    Phone: 202-622-7175
    FAX: 202-622-6113
  • Congressional Affairs Liaison
    1111 Constitution Avenue NW
    Room 3031, TA
    Washington, DC 20224
    Phone: 202-622-4321 or
    202-622-4315
    FAX: 202-622-6113

Area Offices

Address and phone numbers may change over time, but the most current information is always available on the TAS home page of the IRS internet web site.

  • New York/New England
    290 Broadway 14th floor
    New York, NY 10007
    Phone: 212-298-2015
    FAX: 212-298-2016
  • Richmond
    400 N. 8th St. Room 328
    Richmond, VA 23240
    Phone: 804-916-3510
    FAX: 804-916-3641
  • Atlanta/International
    401 W. Peachtree St.
    Stop 101-R Room 1970
    Atlanta, GA 30308
    Phone: 404-338-8710
    FAX: 404 338-8709
  • Cincinnati
    312 Elm Street, Suite 2250
    Cincinnati, OH 45202
    Phone: 859-669-5556
    FAX: 869-669-5808
  • Dallas
    4050 Alpha Road
    Mail Stop 1005 MSRO, Room 1224A
    Dallas, TX 75244-4203
    Phone: 972-308-7019
    FAX: 972-308-7166
  • Oakland
    1301 Clay St. Suite 1030-N
    Oakland, CA 94612
    Phone: 510-637-2070
    FAX: 510-637-3189
  • Seattle
    915 2nd Ave. Stop W-404
    Seattle, WA 98174
    Phone: 206-220-4356
    FAX: 206-220-4930

Systemic Advocacy

Address and phone numbers may change over time, but the most current information is always available on the TAS home page of the IRS internet web site.

  • Directors
    Director, Advocacy Projects
    1111 Constitution Avenue NW
    Room 3219, TA:SA:AP
    Washington, DC 20224
    Phone: 202-622-7175
    FAX: 202-622-3125
  • Director, Immediate Interventions
    1111 Constitution Avenue NW
    Room 3219, TA:SA:II
    Washington, DC 20224
    Phone: 202-622-7175
    FAX: 202-622-3125

Campus Offices

Address and phone numbers may change over time, but the most current information is always available on the TAS home page of the IRS internet web site.

  • Andover
    310 Lowell St., Stop 120
    Andover, MA 01812
    Phone: 978-474-5549
    FAX: 978-247-9034 Atlanta
    4800 Buford Hwy, Stop 29-A
    Chamblee, GA 30341
    Phone: 770-936-4500
    FAX: 770-234-4445
  • Austin
    3651 S. Interregional Hwy,
    Stop 1005 AUSC
    Austin, TX 78741
    Phone: 512-460-8300
    FAX: 512-460-8267
  • Brookhaven
    1040 Waverly Avenue, Stop 02
    Holtsville, NY 11742
    Phone: 631-654-6686
    FAX: 631-447-4879
  • Cincinnati
    201 Rivercenter Blvd., Stop 11-G
    Covington, KY 41011
    Phone: 859-669-5316
    FAX: 859-669-5405
  • Fresno
    5045 East Butler Ave., Stop 1394
    Fresno, CA 93888
    Phone: 559-442-6400
    FAX: 559-442-6507
  • Kansas City
    2306 East Bannister Rd.
    Stop 1005 ROE
    Kansas City, MO 64131
    Phone: 816-926-2493
    FAX: 913-696-6390
  • Memphis
    5333 Getwell Road, Stop 13-M
    Memphis, TN 38118
    Phone: 901-395-1900
    FAX: 901-395-1925
  • Ogden
    1973 N. Rulon White Blvd., Stop 1005
    Ogden, UT 84404
    Phone: 801-620-7168
    FAX: 801-620-3096
  • Philadelphia
    11601 Roosevelt Blvd., Stop SW 820
    Philadelphia, PA 19154
    Phone: 215-516-2499
    FAX: 215-516-2677

Local Offices by State and Location

Address and phone numbers may change over time, but the most current information is always available on the TAS home page of the IRS internet web site: http://www.irs.gov/advocate/.

  • Alabama
    801 Tom Martin Drive
    Room 151-PR
    Birmingham, AL 35211
    Phone: 205-912-5631
    FAX: 205-912-5633
  • Alaska
    949 E 36th Ave., Stop A-405
    Anchorage, AK 99508
    Phone: 907-271-6877
    FAX: 907-271-6157
  • Arizona
    210 E. Earll Dr., Stop 1005 PHX
    Phoenix, AZ 85012-2623
    Phone: 602-207-8240
    FAX: 602-207-8250
  • Arkansas
    700 West Capitol Street, Stop
    1005 LIT
    Little Rock, AR 72201
    Phone: 501-324-6269
    FAX: 501-324-5183
  • California (Laguna Niguel)
    24000 Avila Road, Stop 2000
    Laguna Niguel, CA 92677
    Phone: 949-389-4804
    FAX: 949-389-5038
  • California (Los Angeles)
    300 N. Los Angeles St., Stop 6710LA
    Los Angeles, CA 90012
    Phone: 213-576-3140
    FAX: 213-576-3141
  • California (Oakland)
    1301 Clay St., Suite 1540-S
    Oakland, CA 94612
    Phone: 510-637-2703
    FAX: 510-637-2715
  • California (Sacramento)
    (LTA located in Oakland, CA)
    4330 Watt Avenue. Stop SA5043
    Sacramento, CA 95821
    Phone: 916-974-5007
    FAX: 916-974-5902
  • California (San Jose)
    (LTA located in Oakland, CA)
    55 S. Market St., Stop 0004
    San Jose, CA 95113
    Phone: 408-817-6850
    FAX: 408-817-6851
  • Colorado
    600 17th St., Stop 1005 DEN
    Denver, CO 80202-2490
    Phone: 303-446-1012
    FAX: 303-446-1011
  • Connecticut
    135 High Street, Stop 219
    Hartford, CT 06103
    Phone: 860-756-4555
    FAX: 860-756-4559
  • Delaware
    409 Silverside Road
    Wilmington, DE 19809
    Phone: 302-792-6679
    FAX: 302-792-6648
  • District of Columbia
    31 Hopkins Plaza, Room 940
    Baltimore, MD 21201
    Phone: 410-962-2082
    FAX: 410-962-9340
  • New DC Office
    500 North Capital St. N.W.
    Suite 1301
    Washington, D.C. 20221
    Phone: 202-874-0001
    FAX: 202-874-0801
    Send Mail to:
    1111 Constitution Ave. N.W.
    TAS:DC:LTA-NCA-1301
    Washington, D.C. 20224
  • Florida (Ft. Lauderdale)
    7850 SW 6th Court, Room 265
    Plantation, FL 33324
    Phone: 954-423-7677
    FAX: 954-423-7685
  • Florida (Jacksonville)
    841 Prudential Drive, Suite 100
    Jacksonville, FL 32207
    Phone: 904-665-1000
    FAX: 904-665-1817
  • Georgia
    401 W. Peachtree St., NW
    Summit Bldg., Room 510,
    Stop 202-D
    Atlanta, GA 30308
    Phone: 404-338-8099
    FAX: 404-338-8096
  • Hawaii
    300 Ala Moana Blvd., #50089
    Stop H-405 / Room 1-214
    Honolulu, HI 96850
    Phone: 808-539–2870
    FAX: 808-539-2859
  • Idaho
    550 W. Fort St., Box 041
    Boise, ID 83724
    Phone: 208-387-2827
    FAX: 208-387-2824
  • Illinois (Chicago)
    230 S. Dearborn St.
    Room 2860, Stop-1005 CHI
    Chicago, IL 60604
    Phone: 312-566-3800
    FAX: 312-566-3803
  • Illinois (Springfield)
    3101 Constitution Drive
    Stop 1005 SPD
    Springfield, IL 62704
    Phone: 217-862-6382
    FAX: 217-862-6373
  • Indiana
    575 N. Pennsylvania St.
    Room 581 – Stop TA770
    Indianapolis, IN 46204
    Phone: 317-685-7840
    FAX: 317-685-7790
  • Iowa
    210 Walnut St.
    Stop 1005 DSM, Room 483
    Des Moines, IA 50309
    Phone: 515-284-4780
    FAX: 515-284-6645
  • Kansas
    271 West 3rd St. North
    Stop 1005-WIC, Suite 2000
    Wichita, KS 67202
    Phone: 316-352-7506
    FAX: 316-352-7212
  • Kentucky
    600 Dr. Martin Luther King Jr.
    Place, Room 325
    Louisville, KY 40202
    Phone: 502-582-6030
    FAX: 502-582-6463
  • Louisiana
    1555 Poydras Street, Suite 220,
    Stop 2
    New Orleans, LA 70112
    Phone: 504-558-3001
    FAX: 504-558-3348
  • Maine
    68 Sewall Street, Room 313
    Augusta, ME 04330
    Phone: 207-622-8528
    FAX: 207-622-8458
  • Maryland
    31 Hopkins Plaza, Room 940
    Baltimore, MD 21201
    Phone: 410-962-2082
    FAX: 410-962-9340
  • Massachusetts
    JFK Building
    15 New Sudbury Street, Room 725
    Boston, MA 02203
    Phone: 617-316-2690
    FAX: 617-316-2700
  • Michigan
    McNamara Federal Bldg.
    477 Michigan Ave.
    Room 1745 – Stop 7
    Detroit, MI 48226
    Phone: 313-628-3670
    FAX: 313-628-3669
  • Minnesota
    Wells Fargo Place
    30 E. 7th Street, Suite 817
    Stop 1005 STP,
    St. Paul, MN 55101
    Phone: 651-312-7999
    FAX: 651-312-7872
  • Mississippi
    100 West Capitol Street,
    Stop JK31
    Jackson, MS 39269
    Phone: 601-292-4800
    FAX: 601-292-4821
  • Missouri
    1222 Spruce St.
    Stop 1005 STL, Room 10.314
    St. Louis, MO 63103
    Phone: 314-612-4610
    FAX: 314-612-4628
  • Montana
    10 West 15th St., Suite 2319
    Helena, MT 59626
    Phone: 406-441-1022
    FAX: 406-441-1045
  • Nebraska
    1313 Farnam St.
    Stop 1005 OMA, Room 208
    Omaha, NE 68102
    Phone: 402-221-4181
    FAX: 402-221-3051
  • Nevada
    110 City Parkway, Stop 1005 LVG
    Las Vegas, NV 89106
    Phone: 702-868-5179
    FAX: 702-868-5445
  • New Hampshire
    Thomas J. McIntyre Federal Bldg.
    80 Daniel Street, Room 403
    Portsmouth, NH 03801
    Phone: 603-433-0571
    FAX: 603-430-7809
  • New Jersey
    955 South Springfield Avenue,
    1st Floor
    Springfield, NJ 07081
    Phone: 973-921-4043
    FAX: 973-921-4355
  • New Mexico
    5338 Montgomery Blvd., NE
    Stop 1005 ALB
    Albuquerque, NM 87109
    Phone: 505-837-5505
    FAX: 505-837-5519
  • New York (Albany)
    Leo O’Brien Federal Building
    1 Clinton Square, Room 354
    Albany, NY 12207
    Phone: 518-427-5413
    FAX: 518-427-5494
  • New York (Brooklyn)
    10 Metro Tech Center
    625 Fulton Street
    Brooklyn, NY 11201
    Phone: 718-488-2080
    FAX: 718-488-3100
  • New York (Buffalo)
    201 Como Park Blvd.
    Buffalo, NY 14227-1416
    Phone: 716-686-4850
    FAX: 716-686-4851
  • New York (Manhattan)
    290 Broadway – 5th Floor
    Manhattan, NY 10007
    Phone: 212-436-1011
    FAX: 212-436-1900
  • North Carolina
    320 Federal Place, Room 125
    Greensboro, NC 27401
    Phone: 336-378-2180
    FAX: 336-378-2495
  • North Dakota
    657 Second Ave, North
    Stop 1005 FAR, Room 244
    Fargo, ND 58102-4727
    Phone: 701-239-5141
    FAX: 701-239-5323
  • Ohio (Cincinnati)
    550 Main St., Room 3530
    Cincinnati, OH 45202
    Phone: 513-263-3260
    FAX: 513-263-3257
  • Ohio (Cleveland)
    1240 E. 9th St., Room 423
    Cleveland, OH 44199
    Phone: 216-522-7134
    FAX: 216-522-2947
  • Oklahoma
    55 North Robinson
    Stop 1005 OKC, Room 138
    Oklahoma City, OK 73102
    Phone: 405-297-4055
    FAX: 405-297-4056
  • Oregon
    1220 S.W. 3rd Ave., Stop O-405
    Portland, OR 97204
    Phone: 503-326-2333
    FAX: 503-326-5453
  • Pennsylvania (Philadelphia)
    600 Arch Street, Room 7426
    Philadelphia, PA 19106
    Phone: 215-861-1304
    FAX: 215-861-1613
  • Pennsylvania (Pittsburgh)
    1000 Liberty Avenue, Room 366
    Pittsburgh, PA 15222
    Phone: 412-395-5987
    FAX: 412-395-4769
  • Rhode Island
    380 Westminster Street
    Providence, RI 02903
    Phone: 401-525-4200
    FAX: 401-525-4247
  • South Carolina
    1835 Assembly Street, Room 466,
    MDP-03
    Columbia, SC 29201
    Phone: 803-253-3029
    FAX: 803-253-3910
  • South Dakota
    115 4th Ave, Southeast
    Stop 1005 ABE, Room 114
    Aberdeen, SD 57401
    Phone: 605-226-7248
    FAX: 605-226-7246
  • Tennessee
    801 Broadway, Stop 22
    Nashville, TN 37203
    Phone: 615-250-5000
    FAX: 615-250-5001
  • Texas (Austin)
    300 E. 8th St.
    Stop 1005-AUS, Room 136
    Austin, TX 78701
    Phone: 512-499-5875
    FAX: 512-499-5687
  • Texas (Dallas)
    1114 Commerce St.
    MC 1005DAL, Room 1004
    Dallas, TX 75242
    Phone: 214-413-6500
    FAX: 214-413-6594
  • Texas (Houston)
    1919 Smith St.
    Stop 1005 HOU, Room 1650
    Houston, TX 77002
    Phone: 713-209-3660
    FAX: 713-209-3708
  • Utah
    50 South 200 East,
    Stop 1005 SLC
    Salt Lake City, UT 84111
    Phone: 801-799-6958
    FAX: 801-799-6957
  • Vermont
    Courthouse Plaza
    199 Main Street
    Burlington, VT 05401-8309
    Phone: 802-860-2089
    FAX: 802-860-2006
  • Virginia
    400 N. 8th St., Room 916
    Richmond, VA 23240
    Phone: 804-916-3501
    FAX: 804-916-3535
  • Washington
    915 2nd Ave., Stop W-405
    Seattle, WA 98174
    Phone: 206-220-6037
    FAX: 206-220-6047
  • West Virginia
    425 Juliana St., Room 3012
    Parkersburg, WV 26101
    Phone: 304-420-8695
    FAX: 304-420-8660
  • Wisconsin
    310 W. Wisconsin Ave.
    Suite 1298 West Tower,
    Stop 1005 MIL
    Milwaukee, WI 53203
    Phone: 414-297-3046
    FAX: 414-297-3362
  • Wyoming
    5353 Yellowstone Road
    Cheyenne, WY 82009
    Phone: 307-633-0800
    FAX: 307-633-0918
  • International-Puerto Rico
    San Particio Office Bldg
    7 Tabonuco Street,
    Room 200
    Guaynabo, PR 00966
    Phone (Spanish): 787-622-8930
    (English): 787-622-8940
    FAX: 787-622-8933
  • IRS
    Department of the Treasury
    Internal Revenue Service
    www.irs.gov
    Publication 1546 (Rev. 1-2006)
    Catalog Number 13266S