An important part of the Taxpayer Bill of Rights is the Taxpayer Advocate Service. The function of the Taxpayer Advocate is to assist taxpayers in resolving problems with the IRS, identify areas in which taxpayers have problems dealing with the IRS, propose changes in administrative practices of the IRS, and identify potential legislative changes that may mitigate the problems. From the Taxpayer Advocate, you can receive assistance if you have unsuccessfully tried to resolve your problem with the IRS and have not had your calls or letters returned. You will be assigned a personal advocate who is in the best position to try to resolve your problem.
If you face a significant hardship because of an impending IRS action or lack of IRS response to your problem, you may apply to the Taxpayer Advocate for a Taxpayer Assistance order on Form 911 Request for Taxpayer Advocate Service Assistance. Contact the Taxpayer Advocate Service by calling 1-877-777-4778, or you may write to the Advocate at the IRS office that last contacted you. Publication 1546 The Taxpayer Advocate Service of the IRS has a state-by-state list of addresses and phone numbers for Advocate offices. The IRS Taxpayer Advocate Service webpage also has contact information and comprehensive information concerning the Taxpayer Advocate Service.
Note that any link in the information above is updated each year automatically and will take you to the most recent version of the document at the time it is accessed.