Sending Out an S.O.S. – IRS Form 911

Torakichi Jesús Oba Pérez, EA, CPA

 

It can be challenging to resolve issues with the IRS nowadays. From delayed processing times for written correspondence, long wait times when trying to call and multiple transfers when you do speak to someone, it sometimes feels as though what is a straightforward issue in the practitioner’s mind amounts to a lot of extra time and effort in resolving IRS notices.

 

Enter the Taxpayer Advocate Service, which has proved to be this practitioner’s best friend. I can clearly recall the first time I referred a matter to the Advocate: I prepared my file as though I was inviting an audit. I could not have been more surprised, thankful and grateful for the case agent’s assistance in resolving an ongoing matter with the IRS. In a matter of three weeks, the issue I’d been corresponding with the IRS for over a year was resolved.

 

I then thought to myself that I might try to cut out the middleman and try to resolve all notices directly with the Advocate, but I got a few stern, though friendly, calls from the Advocate saying that I must first try to resolve the matter via correspondence with the IRS. In fact, there is a handy tool on the Advocate’s website that will help you determine whether the TAS can help you.

 

Here's a few tips that I have learned through a lot of trial and error in working with the Advocate:

 

1. When you get a notice from the IRS, send the initial response to the IRS address in the notice as quickly as possible, and keep the documentation of your response (including certified mail receipts and fax confirmations) in your file.

2. If you seem to not be making progress after 30-60 days, then the case should be eligible for the Advocate to assist you.

3. Make sure your IRS Power of Attorney covers the period and form for the tax matter you are trying to refer to the Advocate.

4. Fill out Form 911 on behalf of your client and fax it to the Advocate office closest to you.

5. Await your case to be assigned and be contacted by the Advocate representative to begin the resolution process.

 

Looking back at it, I wish I would have known that practitioners could submit IRS Form 911 on behalf of their clients (provided they have a Power of Attorney) much sooner, but I’m just thankful for the time and effort the fine folks of the Taxpayer Advocate Service will continue to save me in the future.

 

Comments

[David Stubblefield]

Good article. Several additional points:

The Advocate Case Worker will follow up every 30 days with a progress report. The timeline for them to resolve cases is longer than in the past. They will rarely answer their direct line phone.

A lot of the new hires are off the street with limited or no IRS operational experience for knowledge.

Based on case load, your 911 referral could go to the local TPA office or one in another state.

There are certain cases that the TPA will not accept at this time. They have put that information out on their website.