- They are experiencing economic harm or significant cost (including fees for professional representation);
- They have experienced a delay of more than 30 days to resolve a tax issue; or
- They have not received a response or resolution to their problem by the date promised by the IRS.
The service is free, confidential, tailored to meet taxpayers' needs, and available for businesses as well as individuals. There is at least one local taxpayer advocate in each state, the District of Columbia and Puerto Rico.
Taxpayers can contact the Taxpayer Advocate Service by calling its toll-free line at 1-877-777-4778 or TTY/TTD 1-800-829-4059 to determine whether they are eligible for assistance. Taxpayers can also call or write to their local taxpayer advocate, whose phone number and address are listed in the local telephone directory and in Publication 1546 (.pdf), The Taxpayer Advocate Service of the IRS - How to Get Help With Unresolved Tax Problems.