Requesting IRS relief from hardship – Form 911

IRS Form 911 – Request for Taxpayer Advocate Service Assistance (And Application for Taxpayer Assistance Order) http://www.irs.gov/pub/irs-pdf/f911.pdf

You may submit form 911 if an IRS office:

The Taxpayer Advocate Service (TAS) generally requests that certain IRS collection activities be stopped while your request for assistance is pending (e.g., lien filings, levies, and seizures).

Use this form if any of the following apply to you:

  1. You are experiencing or are about to suffer economic harm.
  2. You are facing an immediate threat of adverse action.
  3. You will incur significant costs if relief is not granted (including fees for professional representation).
  4. You will suffer irreparable injury or long-term adverse impact if relief is not granted.
  5. You have experienced a delay of more than 30 days to resolve a tax account problem.
  6. You have not received a response or resolution to your problem or inquiry by the date promised.
  7. A system or procedure has failed to:
    1. operate as intended; or
    2. resolve your problem or dispute within the IRS.
  8. The manner in which the tax laws are being administered:
    1. raise considerations of equity, or
    2. have impaired or will impair your rights.
  9. The National Taxpayer Advocate determines compelling public policy warrants assistance to an individual or group of taxpayers.

"Economic harm" generally means utility cutoff, eviction, and similar events.

Where to FAX or Mail this Form

Submit this request to the Taxpayer Advocate office located in the city or state where you reside.

For the address of the Taxpayer Advocate office near you or for additional information:

Overseas Taxpayers:

Third Party Contact:

By submitting form 911 you are authorizing the TAS to contact third parties when necessary without further notice to you. See IRC 7602(c).

Submission errors

Caution: Incomplete information or requests submitted to a Taxpayer Advocate office outside of your geographical location may result in delays.

Response time

If you do not hear from TAS within one week of submitting Form 911, contact the Taxpayer Advocate office where you originally submitted your request.

Frivolous / tax protester arguments

The Taxpayer Advocate Service will not consider frivolous arguments raised on this form, such as those listed in Notice 2007-30. Frivolous arguments may include arguments that the income tax is illegal or that the IRS has no authority to assess and collect tax. You can find additional examples of frivolous arguments in Publication 2105, Why do I have to Pay Taxes?. If you use this form to raise frivolous arguments, you may be subject to a penalty of $5,000.