Requesting IRS relief from hardship – Form 911
You may submit form 911 if an IRS office:
- will not grant the assistance requested; or
- will not grant the assistance in time.
Use this form if any of the following apply to you:
- You are experiencing or are about to suffer economic harm.
- You are facing an immediate threat of adverse action.
- You will incur significant costs if relief is not granted (including fees for professional representation).
- You will suffer irreparable injury or long-term adverse impact if relief is not granted.
- You have experienced a delay of more than 30 days to resolve a tax account problem.
- You have not received a response or resolution to your problem or inquiry by the date promised.
- A system or procedure has failed to:
- operate as intended; or
- resolve your problem or dispute within the IRS.
- The manner in which the tax laws are being administered:
- raise considerations of equity, or
- have impaired or will impair your rights.
- 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:
- call the National Taxpayer Advocate Toll-Free Number: 1-877-777-4778
- government listings in your local telephone directory
- IRS web site, http://www.irs.gov/, under Taxpayer Advocate.
- Mail to the:
Taxpayer Advocate Service,
Internal Revenue Service,
PO Box 193479,
San Juan, Puerto Rico 00919-3479, or
- in person at:
San Patricio Office Center,
#7 Tabonuco Street, Room 202,
Guaynabo, PR 00966.
- fax to 1-787-622-8933.
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).
Caution: Incomplete information or requests submitted to a Taxpayer Advocate office outside of your geographical location may result in delays.
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.