EMERGENCY COLLECTION HELP IS JUST A PHONE CALL AWAY…THE TAXPAYER ADVOCATE SERVICE IS THERE TO HELP!
TAS Tax Tip: Tax Pro Tips for working with the Taxpayer Advocate Service
After surviving the CO-19 crisis and lockdown the last thing, we need is receiving a “urgent “ collection letter or even worse a “ Notice of Intent to Levey”…from the IRS.
https://www.irs.gov/individuals/understanding-your-cp504-notice
As the saying goes “ stuff happens” and sometimes it REALLY happens to you or your client.
Let me suggest a possible solution.
If you have been unable to resolve this matter through normal IRS interaction you may want to reach out to our friends at The Taxpayer Advocate Service (TAS).
https://www.irs.gov/taxpayer-advocate
The Taxpayer Advocate Service (TAS) is an independent organization within the IRS whose function is to assist taxpayers with problems that are causing financial difficulty. This includes businesses and individuals.
You may be eligible for their help if you have tried to resolve your tax problem through normal IRS channels and have gotten nowhere, or you believe an IRS procedure just is not working as it should.
If you qualify for help, you will be appointed a personal TAS advocate who will coordinate with the IRS to have your issues resolved.
In addition, the TAS identifies systemic problems that exist within the Internal Revenue Service and identifies potential legislative changes which may be appropriate to mitigate such problems.
Taxpayer Advocate Service (TAS) has provided on their website some advice to both tax practitioners and individuals seeking the TAS’s help to resolve tax issues for their clients.
The advice covers when to contact the TAS, preparing to contact the TAS, and what to expect from the TAS when a case is accepted.
And the best part. its FREE!
Here is how to contact an office that is closest to your location. 1-877-777-4778.
https://taxpayeradvocate.irs.gov/contact-us
Background. The Taxpayer Advocate Service (TAS) is a nationwide system of “local taxpayer advocates” that was established under Code Sec. 7803(c). The National Taxpayer Advocate (NTA) oversees the TAS.
The TAS helps taxpayers in two ways:
- By helping individual taxpayers who have problems with the IRS by issuing Code Sec. 7811 Taxpayer Assistance Orders and
- By recommending systemic changes at the IRS or in the tax laws.
When to contact TAS. The TAS advises tax practitioners to review the case eligibility information before contacting the TAS. Case eligibility information can be found here . Generally, a taxpayer is eligible for TAS assistance if an IRS problem is causing financial difficulty for the taxpayer or if attempts to resolve issues directly with the IRS fail.
Preparing to contact TAS. Tax practitioners advocating for taxpayers must have a valid Form 2848, Power of Attorney and Declaration of Representative, covering the tax years or periods and issues they are helping the taxpayer to resolve. The TAS advice also suggests that if more than one person at a firm is authorized to represent a taxpayer, one person should be designated as the main contact.
A tax practitioner should be ready to provide all client information needed to help resolve the taxpayer’s issues at the time of contact, including taxpayer identification numbers, copies of tax returns or forms involved and copies of all IRS letters or notices to the taxpayer about the problem to be resolved.
What to expect when working with the TAS. If the taxpayer’s case qualifies for TAS assistance, the TAS will:
- Assign a case advocate for the duration of the case.
- Contact the tax practitioner within seven days from the date the tax practitioner contacted the TAS.
- Provide an estimated completion date for resolving the case based on the time it usually takes the IRS to resolve similar issues. The TAS advice notes that this completion date is only an estimate and can change depending on what the IRS needs to do to resolve the taxpayer’s issue and whether the tax practitioner timely responds to any TAS requests for additional information.
- Keep the tax practitioner informed of the case’s progress throughout the case and provide a clear, complete, and correct explanation of what actions were taken to resolve the problem when the case is completed.
References: For information about the Taxpayer Advocate Service, see FTC 2d/FIN ¶ T-10202; United States Tax Reporter ¶ 78,024.015.
William F. Murphy, CPA/PFS, ABV, CFF, CGMA