The Internal Revenue Service (IRS) has a separate entity known as the Taxpayer Advocate Service (TAS). It was established to assist people and organizations alike in situations in which they had been unsuccessful in making touch via more conventional means.

TAS also addresses major concerns that are of concern to the general population of taxpayers. The report refers to these problems as "systemic" or "big picture" problems. It may suggest changes to legislative and administrative policies to solve these issues. TAS maintains a presence in all 50 states, in addition to Puerto Rico and the District of Columbia, with at least one office in each state.

The people eligible for assistance have attempted to settle concerns directly with the IRS but have been unsuccessful and are now suffering "economic damage" or "substantial expense" as a consequence of their inability to do so. According to the Internal Revenue Service, "economic injury" may refer to circumstances in which an individual cannot afford a professional representative's services despite their best efforts.

If you are accepted into the TAS program, you will be assigned an advocate who will work to solve your situation. Assistance is provided at no cost. The advocate will examine the data, research the matter, and communicate with the Internal Revenue Service on your behalf. This may include advocating on your behalf in court or serving as a mediator in a dispute. It will include filing any papers or documents required by the IRS to fix the issue. In addition, taxpayers could be given some guidance on how to stay clear of any issues in the future. The confidentiality of any information you share with your advocate is always ensured.

Who is Eligible to Receive Assistance from the Taxpayer Advocate Service?

TAS will take up your case if you are experiencing either a financial or a systemic hardship. If it feels that your rights and assurances of equal treatment are being threatened, it will assist you. You do not need to be a taxpayer with a low income to qualify for TAS help. Anyone, whether a corporation or a charitable organization, may be eligible. Someone working with TAS will make the final decision about whether or not to assist. The following are some instances when it is probable that the TAS will do so:

• Your dilemma is a race against the clock in the context of potential financial damage: If you are now confronted with an imminent risk of activities that may have a detrimental effect on you, you may be eligible for help from the TAS.
• The Internal Revenue Service is not providing you with proper information on the particulars of your case when they speak with you: If you were told that the IRS would react to a problem by a specific date. If they fail to do so by that deadline, the Taxpayer Advocate Service (TAS) might get involved.
• The typical approaches the IRS uses to solve problems have been compromised: When there is an error in the processes or protocols used by the IRS, the Taxpayer Advocate Service is more likely to take up your case.
• Your circumstances are unique: If you have a unique circumstance that isn't adequately handled by federal tax law, the Taxpayer Advocate Service (TAS) may become involved and recommend legislative or administrative reforms to settle the problem to help you.

TAS Reporting of Systemic Issues

Every year, the person in charge of the TAS provides two reports to Congress. One of these papers is an annual report that details at least ten of the most significant issues facing taxpayers. The effects of COVID-19 were partially to blame for the problems detailed in the 2020 report. These problems stemmed from a shortage of resources inside the IRS to recruit new personnel.

Is TAS Open in 2022?

As 2022 progresses, TAS will continue to see some service disruption due to COVID-19. As of February 2022, all of TAS's physical offices remained closed, although the organization may still be reached via phone, fax, or regular mail. The assistance is still available whenever it is needed from the service.