Home - Taxpayer Advocate Service (TAS) - Taxpayer Advocate Service

<!doctype html> <html lang="en-US"> <head> <meta charset="UTF-8" /> <meta name="viewport" content="width=device-width, initial-scale=1" /> <meta http-equiv="X-UA-Compatible" content="IE=edge" /> <link rel="icon" href="https://www.taxpayeradvocate.irs.gov/wp-content/uploads/2020/12/FavIconTTK3.png" type="image/x-icon" /> <link rel="shortcut icon" href="https://www.taxpayeradvocate.irs.gov/wp-content/uploads/2020/12/FavIconTTK3.png" type="image/x-icon" />  <script>(function(w,d,s,l,i){w[l]=w[l]||[];w[l].push({'gtm.start': new Date().getTime(),event:'gtm.js'});var f=d.getElementsByTagName(s)[0], j=d.createElement(s),dl=l!='dataLayer'?'&l='+l:'';j.async=true;j.src= 'https://www.googletagmanager.com/gtm.js?id='+i+dl;f.parentNode.insertBefore(j,f); })(window,document,'script','dataLayer','GTM-WSZNFHL');</script>   <script type="text/javascript"> /*<![CDATA[*/ (function() { var sz = document.createElement('script'); sz.type = 'text/javascript'; sz.async = true; sz.src = '//siteimproveanalytics.com/js/siteanalyze_6014161.js'; var s = document.getElementsByTagName('script')[0]; s.parentNode.insertBefore(sz, s); })(); /*]]>*/ </script>  <meta name='robots' content='index, follow, max-image-preview:large, max-snippet:-1, max-video-preview:-1' />  <title>Home - Taxpayer Advocate Service (TAS) - Taxpayer Advocate Service</title> <meta name="description" content="The Taxpayer Advocate Service (TAS) is an independent organization within the IRS. We’re here to ensure that every taxpayer is treated fairly." /> <link rel="canonical" href="https://www.taxpayeradvocate.irs.gov/" /> <meta property="og:locale" content="en_US" /> <meta property="og:type" content="website" /> <meta property="og:title" content="Home - Taxpayer Advocate Service (TAS)" /> <meta property="og:description" content="The Taxpayer Advocate Service (TAS) is an independent organization within the IRS. We’re here to ensure that every taxpayer is treated fairly." /> <meta property="og:url" content="https://www.taxpayeradvocate.irs.gov/" /> <meta property="og:site_name" content="Taxpayer Advocate Service" /> <meta property="article:publisher" content="https://www.facebook.com/YourVoiceAtIRS" /> <meta property="article:modified_time" content="2024-11-21T14:38:06+00:00" /> <meta property="og:image" content="https://www.taxpayeradvocate.irs.gov/wp-content/uploads/2020/08/TAS_LOGO_New.jpg" /> <meta property="og:image:width" content="500" /> <meta property="og:image:height" content="298" /> <meta property="og:image:type" content="image/jpeg" /> <meta name="twitter:card" content="summary_large_image" /> <meta name="twitter:site" content="@yourvoiceatirs" /> <meta name="twitter:label1" content="Est. reading time" /> <meta name="twitter:data1" content="11 minutes" /> <script type="application/ld+json" class="yoast-schema-graph">{"@context":"https://schema.org","@graph":[{"@type":"WebPage","@id":"https://www.taxpayeradvocate.irs.gov/","url":"https://www.taxpayeradvocate.irs.gov/","name":"Home - Taxpayer Advocate Service (TAS) - Taxpayer Advocate Service","isPartOf":{"@id":"https://www.taxpayeradvocate.irs.gov/#website"},"about":{"@id":"https://www.taxpayeradvocate.irs.gov/#organization"},"primaryImageOfPage":{"@id":"https://www.taxpayeradvocate.irs.gov/#primaryimage"},"image":{"@id":"https://www.taxpayeradvocate.irs.gov/#primaryimage"},"thumbnailUrl":"https://www.taxpayeradvocate.irs.gov/wp-content/uploads/2020/08/TAS_LOGO_New.jpg","datePublished":"2020-05-08T07:28:18+00:00","dateModified":"2024-11-21T14:38:06+00:00","description":"The Taxpayer Advocate Service (TAS) is an independent organization within the IRS. We’re here to ensure that every taxpayer is treated fairly.","breadcrumb":{"@id":"https://www.taxpayeradvocate.irs.gov/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https://www.taxpayeradvocate.irs.gov/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https://www.taxpayeradvocate.irs.gov/#primaryimage","url":"https://www.taxpayeradvocate.irs.gov/wp-content/uploads/2020/08/TAS_LOGO_New.jpg","contentUrl":"https://www.taxpayeradvocate.irs.gov/wp-content/uploads/2020/08/TAS_LOGO_New.jpg","width":500,"height":298,"caption":"TAS Logo"},{"@type":"BreadcrumbList","@id":"https://www.taxpayeradvocate.irs.gov/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home"}]},{"@type":"WebSite","@id":"https://www.taxpayeradvocate.irs.gov/#website","url":"https://www.taxpayeradvocate.irs.gov/","name":"Taxpayer Advocate Service","description":"Your voice at the IRS","publisher":{"@id":"https://www.taxpayeradvocate.irs.gov/#organization"},"alternateName":"TAS","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https://www.taxpayeradvocate.irs.gov/?s={search_term_string}"},"query-input":"required name=search_term_string"}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https://www.taxpayeradvocate.irs.gov/#organization","name":"Taxpayer Advocate Service (TAS)","alternateName":"Office of the National Taxpayer Advocate","url":"https://www.taxpayeradvocate.irs.gov/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https://www.taxpayeradvocate.irs.gov/#/schema/logo/image/","url":"https://www.taxpayeradvocate.irs.gov/wp-content/uploads/2020/08/TAS_LOGO_New.jpg","contentUrl":"https://www.taxpayeradvocate.irs.gov/wp-content/uploads/2020/08/TAS_LOGO_New.jpg","width":500,"height":298,"caption":"Taxpayer Advocate Service (TAS)"},"image":{"@id":"https://www.taxpayeradvocate.irs.gov/#/schema/logo/image/"},"sameAs":["https://www.facebook.com/YourVoiceAtIRS","https://twitter.com/yourvoiceatirs","https://www.linkedin.com/company/taxpayer-advocate-service","https://www.youtube.com/TASNTA"]}]}</script> <meta name="google-site-verification" content="optpsi4MRET-MIzrkXDMdK3GxJ-GIqnKY1kmFvWtjLw" />  <link rel='stylesheet' id='wp-block-library-css' href='https://www.taxpayeradvocate.irs.gov/wp-includes/css/dist/block-library/style.min.css?ver=6.1.7' media='all' /> <link rel='stylesheet' id='classic-theme-styles-css' href='https://www.taxpayeradvocate.irs.gov/wp-includes/css/classic-themes.min.css?ver=1' media='all' /> <style id='global-styles-inline-css'> body{--wp--preset--color--black: #000000;--wp--preset--color--cyan-bluish-gray: #abb8c3;--wp--preset--color--white: #ffffff;--wp--preset--color--pale-pink: #f78da7;--wp--preset--color--vivid-red: #cf2e2e;--wp--preset--color--luminous-vivid-orange: #ff6900;--wp--preset--color--luminous-vivid-amber: #fcb900;--wp--preset--color--light-green-cyan: #7bdcb5;--wp--preset--color--vivid-green-cyan: #00d084;--wp--preset--color--pale-cyan-blue: #8ed1fc;--wp--preset--color--vivid-cyan-blue: #0693e3;--wp--preset--color--vivid-purple: #9b51e0;--wp--preset--gradient--vivid-cyan-blue-to-vivid-purple: linear-gradient(135deg,rgba(6,147,227,1) 0%,rgb(155,81,224) 100%);--wp--preset--gradient--light-green-cyan-to-vivid-green-cyan: linear-gradient(135deg,rgb(122,220,180) 0%,rgb(0,208,130) 100%);--wp--preset--gradient--luminous-vivid-amber-to-luminous-vivid-orange: linear-gradient(135deg,rgba(252,185,0,1) 0%,rgba(255,105,0,1) 100%);--wp--preset--gradient--luminous-vivid-orange-to-vivid-red: linear-gradient(135deg,rgba(255,105,0,1) 0%,rgb(207,46,46) 100%);--wp--preset--gradient--very-light-gray-to-cyan-bluish-gray: linear-gradient(135deg,rgb(238,238,238) 0%,rgb(169,184,195) 100%);--wp--preset--gradient--cool-to-warm-spectrum: linear-gradient(135deg,rgb(74,234,220) 0%,rgb(151,120,209) 20%,rgb(207,42,186) 40%,rgb(238,44,130) 60%,rgb(251,105,98) 80%,rgb(254,248,76) 100%);--wp--preset--gradient--blush-light-purple: linear-gradient(135deg,rgb(255,206,236) 0%,rgb(152,150,240) 100%);--wp--preset--gradient--blush-bordeaux: linear-gradient(135deg,rgb(254,205,165) 0%,rgb(254,45,45) 50%,rgb(107,0,62) 100%);--wp--preset--gradient--luminous-dusk: linear-gradient(135deg,rgb(255,203,112) 0%,rgb(199,81,192) 50%,rgb(65,88,208) 100%);--wp--preset--gradient--pale-ocean: linear-gradient(135deg,rgb(255,245,203) 0%,rgb(182,227,212) 50%,rgb(51,167,181) 100%);--wp--preset--gradient--electric-grass: linear-gradient(135deg,rgb(202,248,128) 0%,rgb(113,206,126) 100%);--wp--preset--gradient--midnight: linear-gradient(135deg,rgb(2,3,129) 0%,rgb(40,116,252) 100%);--wp--preset--duotone--dark-grayscale: url('#wp-duotone-dark-grayscale');--wp--preset--duotone--grayscale: url('#wp-duotone-grayscale');--wp--preset--duotone--purple-yellow: url('#wp-duotone-purple-yellow');--wp--preset--duotone--blue-red: url('#wp-duotone-blue-red');--wp--preset--duotone--midnight: url('#wp-duotone-midnight');--wp--preset--duotone--magenta-yellow: url('#wp-duotone-magenta-yellow');--wp--preset--duotone--purple-green: url('#wp-duotone-purple-green');--wp--preset--duotone--blue-orange: url('#wp-duotone-blue-orange');--wp--preset--font-size--small: 13px;--wp--preset--font-size--medium: 20px;--wp--preset--font-size--large: 36px;--wp--preset--font-size--x-large: 42px;}.has-black-color{color: var(--wp--preset--color--black) !important;}.has-cyan-bluish-gray-color{color: var(--wp--preset--color--cyan-bluish-gray) !important;}.has-white-color{color: var(--wp--preset--color--white) !important;}.has-pale-pink-color{color: var(--wp--preset--color--pale-pink) !important;}.has-vivid-red-color{color: var(--wp--preset--color--vivid-red) !important;}.has-luminous-vivid-orange-color{color: var(--wp--preset--color--luminous-vivid-orange) !important;}.has-luminous-vivid-amber-color{color: var(--wp--preset--color--luminous-vivid-amber) !important;}.has-light-green-cyan-color{color: var(--wp--preset--color--light-green-cyan) !important;}.has-vivid-green-cyan-color{color: var(--wp--preset--color--vivid-green-cyan) !important;}.has-pale-cyan-blue-color{color: var(--wp--preset--color--pale-cyan-blue) !important;}.has-vivid-cyan-blue-color{color: var(--wp--preset--color--vivid-cyan-blue) !important;}.has-vivid-purple-color{color: var(--wp--preset--color--vivid-purple) !important;}.has-black-background-color{background-color: var(--wp--preset--color--black) !important;}.has-cyan-bluish-gray-background-color{background-color: var(--wp--preset--color--cyan-bluish-gray) !important;}.has-white-background-color{background-color: var(--wp--preset--color--white) !important;}.has-pale-pink-background-color{background-color: var(--wp--preset--color--pale-pink) !important;}.has-vivid-red-background-color{background-color: var(--wp--preset--color--vivid-red) !important;}.has-luminous-vivid-orange-background-color{background-color: var(--wp--preset--color--luminous-vivid-orange) !important;}.has-luminous-vivid-amber-background-color{background-color: var(--wp--preset--color--luminous-vivid-amber) !important;}.has-light-green-cyan-background-color{background-color: var(--wp--preset--color--light-green-cyan) !important;}.has-vivid-green-cyan-background-color{background-color: var(--wp--preset--color--vivid-green-cyan) !important;}.has-pale-cyan-blue-background-color{background-color: var(--wp--preset--color--pale-cyan-blue) !important;}.has-vivid-cyan-blue-background-color{background-color: var(--wp--preset--color--vivid-cyan-blue) !important;}.has-vivid-purple-background-color{background-color: var(--wp--preset--color--vivid-purple) !important;}.has-black-border-color{border-color: var(--wp--preset--color--black) !important;}.has-cyan-bluish-gray-border-color{border-color: var(--wp--preset--color--cyan-bluish-gray) !important;}.has-white-border-color{border-color: var(--wp--preset--color--white) !important;}.has-pale-pink-border-color{border-color: var(--wp--preset--color--pale-pink) !important;}.has-vivid-red-border-color{border-color: var(--wp--preset--color--vivid-red) !important;}.has-luminous-vivid-orange-border-color{border-color: var(--wp--preset--color--luminous-vivid-orange) !important;}.has-luminous-vivid-amber-border-color{border-color: var(--wp--preset--color--luminous-vivid-amber) !important;}.has-light-green-cyan-border-color{border-color: var(--wp--preset--color--light-green-cyan) !important;}.has-vivid-green-cyan-border-color{border-color: var(--wp--preset--color--vivid-green-cyan) !important;}.has-pale-cyan-blue-border-color{border-color: var(--wp--preset--color--pale-cyan-blue) !important;}.has-vivid-cyan-blue-border-color{border-color: var(--wp--preset--color--vivid-cyan-blue) !important;}.has-vivid-purple-border-color{border-color: var(--wp--preset--color--vivid-purple) !important;}.has-vivid-cyan-blue-to-vivid-purple-gradient-background{background: var(--wp--preset--gradient--vivid-cyan-blue-to-vivid-purple) !important;}.has-light-green-cyan-to-vivid-green-cyan-gradient-background{background: var(--wp--preset--gradient--light-green-cyan-to-vivid-green-cyan) !important;}.has-luminous-vivid-amber-to-luminous-vivid-orange-gradient-background{background: var(--wp--preset--gradient--luminous-vivid-amber-to-luminous-vivid-orange) !important;}.has-luminous-vivid-orange-to-vivid-red-gradient-background{background: var(--wp--preset--gradient--luminous-vivid-orange-to-vivid-red) !important;}.has-very-light-gray-to-cyan-bluish-gray-gradient-background{background: var(--wp--preset--gradient--very-light-gray-to-cyan-bluish-gray) !important;}.has-cool-to-warm-spectrum-gradient-background{background: var(--wp--preset--gradient--cool-to-warm-spectrum) !important;}.has-blush-light-purple-gradient-background{background: var(--wp--preset--gradient--blush-light-purple) !important;}.has-blush-bordeaux-gradient-background{background: var(--wp--preset--gradient--blush-bordeaux) !important;}.has-luminous-dusk-gradient-background{background: var(--wp--preset--gradient--luminous-dusk) !important;}.has-pale-ocean-gradient-background{background: var(--wp--preset--gradient--pale-ocean) !important;}.has-electric-grass-gradient-background{background: var(--wp--preset--gradient--electric-grass) !important;}.has-midnight-gradient-background{background: var(--wp--preset--gradient--midnight) !important;}.has-small-font-size{font-size: var(--wp--preset--font-size--small) !important;}.has-medium-font-size{font-size: var(--wp--preset--font-size--medium) !important;}.has-large-font-size{font-size: var(--wp--preset--font-size--large) !important;}.has-x-large-font-size{font-size: var(--wp--preset--font-size--x-large) !important;} .wp-block-navigation a:where(:not(.wp-element-button)){color: inherit;} :where(.wp-block-columns.is-layout-flex){gap: 2em;} .wp-block-pullquote{font-size: 1.5em;line-height: 1.6;} </style> <link rel='stylesheet' id='email-subscribers-css' href='https://www.taxpayeradvocate.irs.gov/wp-content/plugins/email-subscribers-premium/lite/public/css/email-subscribers-public.css?ver=5.6.18' media='all' /> <link rel='stylesheet' id='wonderplugin-audio-icons-css' href='https://www.taxpayeradvocate.irs.gov/wp-content/plugins/wonderplugin-audio/engine/icons/css/mhaudiofont.css?ver=12.0.1PRO' media='' /> <link rel='stylesheet' id='wonderplugin-slider-css-css' href='https://www.taxpayeradvocate.irs.gov/wp-content/plugins/wonderplugin-slider/engine/wonderpluginsliderengine.css?ver=14.0.1PRO' media='all' /> <link rel='stylesheet' id='bookly-ladda.min.css-css' href='https://www.taxpayeradvocate.irs.gov/wp-content/plugins/bookly-responsive-appointment-booking-tool/frontend/resources/css/ladda.min.css?ver=23.6' media='all' /> <link rel='stylesheet' id='bookly-tailwindreset.css-css' href='https://www.taxpayeradvocate.irs.gov/wp-content/plugins/bookly-responsive-appointment-booking-tool/frontend/resources/css/tailwindreset.css?ver=23.6' media='all' /> <link rel='stylesheet' id='bookly-tailwind.css-css' href='https://www.taxpayeradvocate.irs.gov/wp-content/plugins/bookly-responsive-appointment-booking-tool/frontend/resources/css/tailwind.css?ver=23.6' media='all' /> <link rel='stylesheet' id='bookly-bootstrap-icons.min.css-css' href='https://www.taxpayeradvocate.irs.gov/wp-content/plugins/bookly-responsive-appointment-booking-tool/frontend/resources/css/bootstrap-icons.min.css?ver=23.6' media='all' /> <link rel='stylesheet' id='bookly-intlTelInput.css-css' href='https://www.taxpayeradvocate.irs.gov/wp-content/plugins/bookly-responsive-appointment-booking-tool/frontend/resources/css/intlTelInput.css?ver=23.6' media='all' /> <link rel='stylesheet' id='bookly-bookly-main.css-css' href='https://www.taxpayeradvocate.irs.gov/wp-content/plugins/bookly-responsive-appointment-booking-tool/frontend/resources/css/bookly-main.css?ver=23.6' media='all' /> <link rel='stylesheet' id='bookly-bootstrap.min.css-css' href='https://www.taxpayeradvocate.irs.gov/wp-content/plugins/bookly-responsive-appointment-booking-tool/backend/resources/bootstrap/css/bootstrap.min.css?ver=23.6' media='all' /> <link rel='stylesheet' id='bookly-customer-profile.css-css' href='https://www.taxpayeradvocate.irs.gov/wp-content/plugins/bookly-addon-pro/frontend/modules/customer_profile/resources/css/customer-profile.css?ver=8.0' media='all' /> <link rel='stylesheet' id='tc-caf-pro-common-style-css' href='https://www.taxpayeradvocate.irs.gov/wp-content/plugins/category-ajax-filter-pro/assets/css/common/common.css?ver=8.7.6' media='all' /> <link rel='stylesheet' id='bootstrap-grid-css' href='https://www.taxpayeradvocate.irs.gov/wp-content/themes/ttk/assets/css/bootstrap-grid.min.css?ver=1.42' media='all' /> <link rel='stylesheet' id='swiper-css' href='https://www.taxpayeradvocate.irs.gov/wp-content/themes/ttk/assets/css/swiper.min.css?ver=1.42' media='all' /> <link rel='stylesheet' id='datepicker-css' href='https://www.taxpayeradvocate.irs.gov/wp-content/themes/ttk/assets/css/bootstrap-datepicker.min.css?ver=1.42' media='all' /> <link rel='stylesheet' id='leaflet-css' href='https://www.taxpayeradvocate.irs.gov/wp-content/themes/ttk/assets/css/leaflet.css?ver=1.42' media='all' /> <link rel='stylesheet' id='ttk-style-css' href='https://www.taxpayeradvocate.irs.gov/wp-content/themes/ttk/style.css?ver=1.42' media='all' /> <link rel='stylesheet' id='es_starter_main_css-css' href='https://www.taxpayeradvocate.irs.gov/wp-content/plugins/email-subscribers-premium/starter/assets/css/starter-main.css?ver=5.6.18' media='all' /> <link rel='stylesheet' id='es_pro_main_css-css' href='https://www.taxpayeradvocate.irs.gov/wp-content/plugins/email-subscribers-premium/pro/assets/css/pro-main.css?ver=5.6.18' media='all' /> <script src='https://www.taxpayeradvocate.irs.gov/wp-includes/js/jquery/jquery.min.js?ver=3.6.1' id='jquery-core-js'></script> <script src='https://www.taxpayeradvocate.irs.gov/wp-includes/js/jquery/jquery-migrate.min.js?ver=3.3.2' id='jquery-migrate-js'></script> <script src='https://www.taxpayeradvocate.irs.gov/wp-content/plugins/wonderplugin-audio/engine/wonderpluginaudioskins.js?ver=12.0.1PRO' id='wonderplugin-audio-skins-script-js'></script> <script id='wonderplugin-audio-script-js-extra'> var wonderplugin_audio_ajaxobject = {"ajaxurl":"https:\/\/www.taxpayeradvocate.irs.gov\/wp-admin\/admin-ajax.php","nonce":"417203bc04"}; </script> <script src='https://www.taxpayeradvocate.irs.gov/wp-content/plugins/wonderplugin-audio/engine/wonderpluginaudio.js?ver=12.0.1PRO' id='wonderplugin-audio-script-js'></script> <script src='https://www.taxpayeradvocate.irs.gov/wp-content/plugins/wonderplugin-lightbox/engine/wonderpluginlightbox.js?ver=10.4.1PRO' id='wonderplugin-lightbox-script-js'></script> <script src='https://www.taxpayeradvocate.irs.gov/wp-content/plugins/wonderplugin-slider/engine/wonderpluginsliderskins.js?ver=14.0.1PRO' id='wonderplugin-slider-skins-script-js'></script> <script src='https://www.taxpayeradvocate.irs.gov/wp-content/plugins/wonderplugin-slider/engine/wonderpluginslider.js?ver=14.0.1PRO' id='wonderplugin-slider-script-js'></script> <script src='https://www.taxpayeradvocate.irs.gov/wp-content/plugins/bookly-responsive-appointment-booking-tool/frontend/resources/js/spin.min.js?ver=23.6' id='bookly-spin.min.js-js'></script> <script id='bookly-globals-js-extra'> var BooklyL10nGlobal = {"csrf_token":"b61b3c6288","ajax_url_backend":"https:\/\/www.taxpayeradvocate.irs.gov\/wp-admin\/admin-ajax.php","ajax_url_frontend":"https:\/\/www.taxpayeradvocate.irs.gov\/wp-admin\/admin-ajax.php","mjsTimeFormat":"h:mm a","datePicker":{"format":"MMMM D, YYYY","monthNames":["January","February","March","April","May","June","July","August","September","October","November","December"],"daysOfWeek":["Sun","Mon","Tue","Wed","Thu","Fri","Sat"],"firstDay":1,"monthNamesShort":["Jan","Feb","Mar","Apr","May","Jun","Jul","Aug","Sep","Oct","Nov","Dec"],"dayNames":["Sunday","Monday","Tuesday","Wednesday","Thursday","Friday","Saturday"],"dayNamesShort":["Sun","Mon","Tue","Wed","Thu","Fri","Sat"],"meridiem":{"am":"am","pm":"pm","AM":"AM","PM":"PM"}},"dateRange":{"format":"MMMM D, YYYY","applyLabel":"Apply","cancelLabel":"Cancel","fromLabel":"From","toLabel":"To","customRangeLabel":"Custom range","tomorrow":"Tomorrow","today":"Today","anyTime":"Any time","yesterday":"Yesterday","last_7":"Last 7 days","last_30":"Last 30 days","next_7":"Next 7 days","next_30":"Next 30 days","thisMonth":"This month","nextMonth":"Next month","lastMonth":"Last month","firstDay":1},"l10n":{"apply":"Apply","cancel":"Cancel","areYouSure":"Are you sure?"},"addons":["pro","custom-fields","locations","service-schedule","special-days"],"cloud_products":["cron","sms"],"data":{}}; </script> <script src='https://www.taxpayeradvocate.irs.gov/wp-content/plugins/bookly-responsive-appointment-booking-tool/frontend/resources/js/ladda.min.js?ver=23.6' id='bookly-ladda.min.js-js'></script> <script src='https://www.taxpayeradvocate.irs.gov/wp-content/plugins/bookly-responsive-appointment-booking-tool/backend/resources/js/moment.min.js?ver=23.6' id='bookly-moment.min.js-js'></script> <script src='https://www.taxpayeradvocate.irs.gov/wp-content/plugins/bookly-responsive-appointment-booking-tool/frontend/resources/js/hammer.min.js?ver=23.6' id='bookly-hammer.min.js-js'></script> <script src='https://www.taxpayeradvocate.irs.gov/wp-content/plugins/bookly-responsive-appointment-booking-tool/frontend/resources/js/jquery.hammer.min.js?ver=23.6' id='bookly-jquery.hammer.min.js-js'></script> <script src='https://www.taxpayeradvocate.irs.gov/wp-content/plugins/bookly-responsive-appointment-booking-tool/frontend/resources/js/qrcode.js?ver=23.6' id='bookly-qrcode.js-js'></script> <script id='bookly-bookly.min.js-js-extra'> var BooklyL10n = {"ajaxurl":"https:\/\/www.taxpayeradvocate.irs.gov\/wp-admin\/admin-ajax.php","csrf_token":"b61b3c6288","months":["January","February","March","April","May","June","July","August","September","October","November","December"],"days":["Sunday","Monday","Tuesday","Wednesday","Thursday","Friday","Saturday"],"daysShort":["Sun","Mon","Tue","Wed","Thu","Fri","Sat"],"monthsShort":["Jan","Feb","Mar","Apr","May","Jun","Jul","Aug","Sep","Oct","Nov","Dec"],"show_more":"Show more","sessionHasExpired":"Your session has expired. Please press \"Ok\" to refresh the page"}; </script> <script src='https://www.taxpayeradvocate.irs.gov/wp-content/plugins/bookly-responsive-appointment-booking-tool/frontend/resources/js/bookly.min.js?ver=23.6' id='bookly-bookly.min.js-js'></script> <script src='https://www.taxpayeradvocate.irs.gov/wp-content/plugins/bookly-responsive-appointment-booking-tool/frontend/resources/js/intlTelInput.min.js?ver=23.6' id='bookly-intlTelInput.min.js-js'></script> <script id='bookly-customer-profile.js-js-extra'> var BooklyCustomerProfileL10n = {"csrf_token":"b61b3c6288","show_more":"Show more"}; </script> <script src='https://www.taxpayeradvocate.irs.gov/wp-content/plugins/bookly-addon-pro/frontend/modules/customer_profile/resources/js/customer-profile.js?ver=8.0' id='bookly-customer-profile.js-js'></script> <script id='tc-caf-frontend-scripts-pro-js-extra'> var tc_caf_ajax = {"ajax_url":"https:\/\/www.taxpayeradvocate.irs.gov\/wp-admin\/admin-ajax.php","nonce":"8ea90829d5","plugin_path":"https:\/\/www.taxpayeradvocate.irs.gov\/wp-content\/plugins\/category-ajax-filter\/"}; var tc_caf_ajax = {"ajax_url":"https:\/\/www.taxpayeradvocate.irs.gov\/wp-admin\/admin-ajax.php","nonce":"8ea90829d5","plugin_path":"https:\/\/www.taxpayeradvocate.irs.gov\/wp-content\/plugins\/category-ajax-filter\/"}; </script> <script src='https://www.taxpayeradvocate.irs.gov/wp-content/plugins/category-ajax-filter-pro/assets/js/script.js?ver=8.7.6' id='tc-caf-frontend-scripts-pro-js'></script> <script src='https://www.taxpayeradvocate.irs.gov/wp-content/themes/ttk/assets/js/swiper.min.js?ver=1.42' id='swiper-js'></script> <script src='https://www.taxpayeradvocate.irs.gov/wp-content/themes/ttk/assets/js/bootstrap-datepicker.min.js?ver=1.42' id='datepicker-js'></script> <script src='https://www.taxpayeradvocate.irs.gov/wp-content/themes/ttk/assets/js/leaflet.js?ver=1.42' id='leaflet-js'></script> <script id='script-js-extra'> var ttk = {"ajaxurl":"https:\/\/www.taxpayeradvocate.irs.gov\/wp-admin\/admin-ajax.php","get_template_directory_uri":"https:\/\/www.taxpayeradvocate.irs.gov\/wp-content\/themes\/ttk"}; </script> <script src='https://www.taxpayeradvocate.irs.gov/wp-content/themes/ttk/dist/js/main.min.js?ver=1.42' id='script-js'></script> <link rel="https://api.w.org/" href="https://www.taxpayeradvocate.irs.gov/wp-json/" /><link rel="alternate" type="application/json" href="https://www.taxpayeradvocate.irs.gov/wp-json/wp/v2/pages/253" /><link rel="EditURI" type="application/rsd+xml" title="RSD" href="https://www.taxpayeradvocate.irs.gov/xmlrpc.php?rsd" /> <link rel="wlwmanifest" type="application/wlwmanifest+xml" href="https://www.taxpayeradvocate.irs.gov/wp-includes/wlwmanifest.xml" /> <meta name="generator" content="WordPress 6.1.7" /> <link rel='shortlink' href='https://www.taxpayeradvocate.irs.gov/' /> <link rel="alternate" type="application/json+oembed" href="https://www.taxpayeradvocate.irs.gov/wp-json/oembed/1.0/embed?url=https%3A%2F%2Fwww.taxpayeradvocate.irs.gov%2F" /> <link rel="alternate" type="text/xml+oembed" href="https://www.taxpayeradvocate.irs.gov/wp-json/oembed/1.0/embed?url=https%3A%2F%2Fwww.taxpayeradvocate.irs.gov%2F&format=xml" /> <script>window.dzsdtf_settings = { version:"1.01",gmaps_api_key: "",logged_in:"off"}; window.dzs_phpfile_path = "https://www.taxpayeradvocate.irs.gov/index.php?dzsdtf_action=upload_image&dzsdtf_upload_nonce=f59ac69d22"; window.ultibox_options_init = { 'settings_deeplinking' : 'on' ,'nav_mode' : 'none' ,'extra_classes' : 'close-btn-inset' ,'offset_v' : 0 };</script><link rel="icon" href="https://www.taxpayeradvocate.irs.gov/wp-content/uploads/2020/12/cropped-FavIconTTK3-32x32.png" sizes="32x32" /> <link rel="icon" href="https://www.taxpayeradvocate.irs.gov/wp-content/uploads/2020/12/cropped-FavIconTTK3-192x192.png" sizes="192x192" /> <link rel="apple-touch-icon" href="https://www.taxpayeradvocate.irs.gov/wp-content/uploads/2020/12/cropped-FavIconTTK3-180x180.png" /> <meta name="msapplication-TileImage" content="https://www.taxpayeradvocate.irs.gov/wp-content/uploads/2020/12/cropped-FavIconTTK3-270x270.png" /> <style id="wp-custom-css"> /*subscription page form changes*/ .ig_es_form_field_name, .es_required_field{display: -ms-inline-flexbox; display: inline-flex; -ms-flex-align: center; align-items: center; border: 1px solid #e6e6e6; width: 100%; font-size: 20px; height: 40px; border-radius: 35px; padding-left: 40px; padding-right: 40px; background-color: #fff; font-style: normal; font-family:inter,gotham,arial; } .es_submit_button { margin-top:10px; display: inline-flex; -ms-flex-pack: justify; justify-content: space-between; border-radius: 20px; font-size: 16px; line-height: 20px; font-weight: 500; text-decoration: none; padding: 10px 35px 10px 25px; min-width: 135px; color: inherit; margin-bottom: 20px; background: 0 0; border: 0; outline: 0; color: #fff;background-color: rgb(81, 172, 177); text-align: center; font-family:inter,gotham,arial; } .es-field-wrap{ padding-bottom:10px; } .es_submit_button:hover{ background: #408b8f; cursor:pointer; } .ig_es_cf_varchar_association{ display: -ms-inline-flexbox; display: inline-flex; -ms-flex-align: center; align-items: center; border: 1px solid #e6e6e6; width: 100% !important; font-size: 14px; border-radius: 35px; padding-left: 15px; padding-right: 20px; background-color: #fff; font-style: normal; font-family:inter,gotham,arial; } /*hide numbers from module*/ .number { display:none !important ; } /*blockquote styling*/ blockquote{ background-color: #e1e8ec; color: #383b53; width: 95%; padding: 10px; margin-bottom: 20px !important; border-left: solid 7px #496172; } blockquote a { text-decoration:none !important; color:#496172 !important; font-weight:bold !important; } /*Report Fly Out Menu Title*/ .sidebar-title { visibility: hidden !important; position: relative; } .sidebar-title:after { visibility: visible; position: absolute; top: 0; left: 0; content: "Menu"; } /*Copy Module Alert*/ .content-acordian-module .content-acordian-wrapper .alert-box a{ color:#fbecd0; } em {font-style:italic} ol.lower-roman>li {list-style-type:lower-roman} /*Quiz: Negative Response Styling*/ .negative .col-md-6 { flex:0 0 100%; max-width: 100%; } /*Remove white line from JRC banner on homepage*/ .information-alerts-module .alert-wrapper h3:after {height:0px !important;} /*full width graphic for JRC on homepage, along with full width text, and smaller top-bottom padding*/ .information-alerts-module .alert-wrapper h3 { display:inherit; text-align:center; } .information-alerts-module .alert-wrapper .row .col-lg-8 { flex: 0 0 100%; max-width: 100%; } .information-alerts-module .alert-wrapper { padding:20px 0; } /*Homepage banner*/ .copy-module.bg-white-smoke { padding-top:20px; padding-bottom: 20px ; } .copy-module.vertical-margin-negative { margin: -80px 0;} /*ARC Recommendations Page Styling*/ #caf-post-layout2 .caf-featured-img-box{display:none !important;} .data-target-div1 #caf-post-layout4 .caf-post-title h2{text-transform:none !important} #caf-post-layout4 .caf-featured-img-box {display:none !important; visibility:none !important; } #caf-post-layout4{ margin-bottom: 0px !important; } #caf-post-layout4 #manage-post-area{width:100% !important; } .data-target-div1 #caf-post-layout4 a.caf-read-more {color:#000 !important;} #caf-post-layout4 a.caf-read-more{ padding: 3px 10px !important; background:none !important; font-size:12px !important; } .data-target-div1 #caf-post-layout4 .caf-content{ font-size:15px !important;} #caf-post-layout4 #manage-post-area{border-bottom:1px lightgray solid;} /*#caf-post-layout4 .caf-meta-content-cats{display:none !important; visibility:none;}*/ #caf-post-layout4 .caf-content-read-more {text-align:right;} .data-target-div1 #caf-post-layout4 a.caf-read-more{border-radius:20px; } .data-target-div1 .manage-caf-search-icon i{ color:white !important; } #oplan .caf-post-title { display:none; visibility:hidden; } #oplan .data-target-div1 #caf-post-layout4 .caf-content{ font-size: 16px !important; font-weight: 500; } section#advctc_tracker {margin-bottom:80px;} section#advctc_tracker .suggestion-wrapper {border-radius:8px;} .body-copy th {font-weight:bold !important;} .body-copy table {margin:auto !important;} table.blog {border-collapse:collapse;border:1px solid #383B53;margin-bottom:20px !important;} th.left {text-align:left;} table.blog th {border: solid 1px #383B53; padding: 4px;} table.blog td {border: solid 1px #383B53; padding: 4px;} th.empty, td.empty {background-color:#828894;color:#828894;} table.blog th.header {background-color:#E1E8EC;} table.blog caption {font-weight:bold;padding:12px 0px 18px 0px;font-size:1.2em;color:#383B53;} .align-center {text-align:center;} /*Accordion Module: Bold*/ strong{font-weight:bold} #header508 .text-content {padding-bottom:0px;} section.wysiwyg-module h3.gform_title {font-size:2em;padding-top:20px;} /*Tooltip Quiz*/ .text-tooltip-shortcode-box { right: -100px !important; } /*Contact Us Nav*/ .radio-btns{ margin-bottom:10px; font-size: 14pt; } .gchoice_11_1_0, .gchoice_11_1_1, .gchoice_11_1_2, .gchoice_11_1_3, .gchoice_11_1_4{ margin-bottom:10px; border-style: solid; border-width: 0px 0px 1px 0px; padding-bottom: 5px; } .wysiwyg-module{ margin-top:-40px !important; } .eapp-popup-content-blocks-container-paddings-medium, .eapp-popup-content-blocks-container-item:not(:first-child) { margin-top: -36px !important; } /*GTranslate Language Switcher*/ #gtranslate_wrapper { position: absolute; top:12px !important; right: 0% !important; z-index: 999999; } a.glink { color:black; font-family: Inter, Inter Regular; } .sr-only { border: 0; clip: rect(1px 1px 1px 1px); /* IE6, IE7 */ clip; rect(1px, 1px, 1px, 1px); height: 1px; margin: -1px; overflow: hidden; padding: 0; position: absolute; width: 1px; } /*Sliders Module - box adjustments*/ .box.small { height:220px; } .box.medium { height:460px; } .box.large { height:460px; } /* Format News Block Table Module */ .table { display:table; width:100%; } .tr { display:table-row; } .td { display:table-cell; } a.news-block-article div.text { padding:4px 8px 4px 8px; } .news-block-article { display:flex; flex-direction:column; width:100%; height:100%; border-radius:4px; overflow:hidden; box-shadow:0 2px 5px 0 rgb(0 0 0 / 10%); background:#fff; margin-bottom:12px; transition:.15s; color:inherit; text-decoration:none; border: 0.5px solid #ddd; } .news-block-article:hover { box-shadow:0 2px 20px 0 rgb(0 0 88 / 20%); padding:1px; } .news-block-article-header { display:flex; flex-direction:column; width:100%; height:100%; border-radius:4px; overflow:hidden; background:#fff; margin-bottom:10px; color:inherit; background-color:#51acb1; text-decoration:none; } a.news-block-article-header div.text { padding:10px 0px 10px 8px; } a.news-block-article-header h4 { color:white; font-weight:800; } .col1 { width:140px; } /* Format th element for tables in blog */ table.blog th {border:1px solid rgba(0,0,0,.4);padding:10px;} #table1 tr td { border:none; } /*#table1 th{border:none;}*/ /* Change default colors of audio player */ #wonderpluginaudio-1 .amazingaudioplayer-volume-bar-adjust-active {background-color: #50ACB1 !important;} #wonderpluginaudio-1 .amazingaudioplayer-progress-played {background-color: #50ACB1 !important;} .imagetext {display:flex;align-items:center;justify-content:center;} .imagebox {flex-basis:40%;} .textbox {padding-left:10px;} .break {clear:both;display:block;} .righttext {float:right;width:85%;padding:2% 0;} .leftimage {float:left;width:15%;} .lefttext {float:left;width:85%;padding:2% 0;} .rightimage {float:right;width:15%;} @media (max-width:767px){ .lefttext, .leftimage, .righttext, .rightimage {float:none;margin:auto;}} @media (max-width:767px){ .leftimage, .rightimage {margin-top:20px;}} blockquote.teal { background-color: #c2dee0; border-left: solid 7px #50acb1; } blockquote.violet { background-color: #e2dcef; border-left: solid 7px #62459b; } blockquote.green { background-color: #dfece4; border-left: solid 7px #427055; } blockquote.blue { background-color: #edf7f7; border-left: solid 7px #5085a5; } blockquote.yellow { background-color: #fbecd0; border-left: solid 7px #eba521; } blockquote.charcoal { background-color: #e1e2ea; border-left: solid 7px #383b53; } blockquote.red { background-color: #ffcccc; border-left: solid 7px #ff6060; } section.bg-beige {background-color:#fbecd0;} section.bg-sky {background-color:#b7d0db;} section.bg-pastelred {background-color:#ff6060;} section.bg-sage {background-color:#a0dab3;} section.bg-lilac {background-color:#c6bcd0;} section.bg-skyteal {background-color:#c2dee0;} section div.sub-navigation div.body-copy {font-size:14px;padding:20px 0px;} section.bg-beige .sub-navigation {height:auto;} section.bg-sky .sub-navigation {height:auto;} section.bg-pastelred .sub-navigation {height:auto;} section.bg-sage .sub-navigation {height:auto;} section.bg-lilac .sub-navigation {height:auto;} section.bg-skyteal .sub-navigation {height:auto;} div.sub-navigation h3 {margin:0px 0px 10px;} td.right {text-align:right;} @media screen and (max-width: 782px) { div.eapps-social-share-buttons-container {width:20%;} } h1.article {font-size:46px !important;} p.tagline {font-weight:800;font-size:1.2em;} li.mtf-li-child {list-style-type: none !important;} /* Format Category Filters */ div#caf-post-layout-container ul#caf-layout-pagination {margin-top:16px;} section#blogs article:first-of-type>#manage-post-area {border-bottom:none;} div.sidebar-box li:last-child {padding-top:6px;} .vloghead {margin-bottom:4px;font-weight:bold;} .vlogdate {margin-bottom:4px;font-weight:normal;} .vlogentry {margin:0 0 20px 20px;} .extraspace {margin-top:1.5em;} li.extraspace::marker {font-weight:bold;} article#caf-post-layout4:first-of-type {background-color:#e1e8ec;border-radius:4px;} h1 {font-size:44px !important;font-weight:500 !important;} h3 {font-size:30px !important;} h4 {font-size:22px !important;} h1.blog {font-size:30px !important;} h2.blog {font-size:28px !important;} h3.blog {font-size:24px !important;} h4.blog {font-size:20px !important;} code {font-family:monospace;font-size:0.9em;background-color:#f4f6f9;} code.css {color:#563d82;background-color:#f7f6f4;} div.bookly-js-user-phone-error::after { content: 'If your phone number is SMS-capable, you will receive a text message reminder of your appointment, 2 days prior.'; } /*slider arrows*/ .icon-arrow-large-right, .icon-arrow-large-left { font-size:larger; } /*twitter to x*/ .social-icon-twitter::before { content: url('https://www.taxpayeradvocate.irs.gov/wp-content/uploads/2024/07/Newsletter_Icon_X4.png'); } .eapps-social-share-buttons-item-twitter span{ content:url('https://www.taxpayeradvocate.irs.gov/wp-content/uploads/2024/07/Newsletter_Icon_X6.png') } section#PartnerHomeHelp { padding:60px 0 60px; } /* hide chatbot temporarily - uncomment to hide, recomment to unhide This didn't work, possibly due to delayed loading of the JS for the chatbot */ /* div#egain-chat-overlay { display:none !important; } */ </style> </head> <body class="home page-template-default page page-id-253 page-parent wp-embed-responsive">  <noscript aria-hidden="true"><iframe src="https://www.googletagmanager.com/ns.html?id=GTM-WSZNFHL" height="0" width="0" style="display:none;visibility:hidden"></iframe></noscript>   <script type="text/javascript"> window._monsido = window._monsido || { token: "QqNuG3z67FyTaBvddWEddg", statistics: { enabled: true, cookieLessTracking: true, documentTracking: { enabled: true, documentCls: "monsido_download", documentIgnoreCls: "monsido_ignore_download", documentExt: ["pdf","PDF"], }, }, heatmap: { enabled: true, }, pageCorrect: { enabled: true, }, }; </script> <script type="text/javascript" async src="https://app-script.monsido.com/v2/monsido-script.js"></script>  <svg xmlns="http://www.w3.org/2000/svg" viewBox="0 0 0 0" width="0" height="0" focusable="false" role="none" style="visibility: hidden; position: absolute; left: -9999px; overflow: hidden;" ><defs><filter id="wp-duotone-dark-grayscale"><feColorMatrix color-interpolation-filters="sRGB" type="matrix" values=" .299 .587 .114 0 0 .299 .587 .114 0 0 .299 .587 .114 0 0 .299 .587 .114 0 0 " /><feComponentTransfer color-interpolation-filters="sRGB" ><feFuncR type="table" tableValues="0 0.49803921568627" /><feFuncG type="table" tableValues="0 0.49803921568627" /><feFuncB type="table" tableValues="0 0.49803921568627" /><feFuncA type="table" tableValues="1 1" /></feComponentTransfer><feComposite in2="SourceGraphic" operator="in" /></filter></defs></svg><svg xmlns="http://www.w3.org/2000/svg" viewBox="0 0 0 0" width="0" height="0" focusable="false" role="none" style="visibility: hidden; position: absolute; left: -9999px; overflow: hidden;" ><defs><filter id="wp-duotone-grayscale"><feColorMatrix color-interpolation-filters="sRGB" type="matrix" values=" .299 .587 .114 0 0 .299 .587 .114 0 0 .299 .587 .114 0 0 .299 .587 .114 0 0 " /><feComponentTransfer color-interpolation-filters="sRGB" ><feFuncR type="table" tableValues="0 1" /><feFuncG type="table" tableValues="0 1" /><feFuncB type="table" tableValues="0 1" /><feFuncA type="table" tableValues="1 1" /></feComponentTransfer><feComposite in2="SourceGraphic" operator="in" /></filter></defs></svg><svg xmlns="http://www.w3.org/2000/svg" viewBox="0 0 0 0" width="0" height="0" focusable="false" role="none" style="visibility: hidden; position: absolute; left: -9999px; overflow: hidden;" ><defs><filter id="wp-duotone-purple-yellow"><feColorMatrix color-interpolation-filters="sRGB" type="matrix" values=" .299 .587 .114 0 0 .299 .587 .114 0 0 .299 .587 .114 0 0 .299 .587 .114 0 0 " /><feComponentTransfer color-interpolation-filters="sRGB" ><feFuncR type="table" tableValues="0.54901960784314 0.98823529411765" /><feFuncG type="table" tableValues="0 1" /><feFuncB type="table" tableValues="0.71764705882353 0.25490196078431" /><feFuncA type="table" tableValues="1 1" /></feComponentTransfer><feComposite in2="SourceGraphic" operator="in" /></filter></defs></svg><svg xmlns="http://www.w3.org/2000/svg" viewBox="0 0 0 0" width="0" height="0" focusable="false" role="none" style="visibility: hidden; position: absolute; left: -9999px; overflow: hidden;" ><defs><filter id="wp-duotone-blue-red"><feColorMatrix color-interpolation-filters="sRGB" type="matrix" values=" .299 .587 .114 0 0 .299 .587 .114 0 0 .299 .587 .114 0 0 .299 .587 .114 0 0 " /><feComponentTransfer color-interpolation-filters="sRGB" ><feFuncR type="table" tableValues="0 1" /><feFuncG type="table" tableValues="0 0.27843137254902" /><feFuncB type="table" tableValues="0.5921568627451 0.27843137254902" /><feFuncA type="table" tableValues="1 1" /></feComponentTransfer><feComposite in2="SourceGraphic" operator="in" /></filter></defs></svg><svg xmlns="http://www.w3.org/2000/svg" viewBox="0 0 0 0" width="0" height="0" focusable="false" role="none" style="visibility: hidden; position: absolute; left: -9999px; overflow: hidden;" ><defs><filter id="wp-duotone-midnight"><feColorMatrix color-interpolation-filters="sRGB" type="matrix" values=" .299 .587 .114 0 0 .299 .587 .114 0 0 .299 .587 .114 0 0 .299 .587 .114 0 0 " /><feComponentTransfer color-interpolation-filters="sRGB" ><feFuncR type="table" tableValues="0 0" /><feFuncG type="table" tableValues="0 0.64705882352941" /><feFuncB type="table" tableValues="0 1" /><feFuncA type="table" tableValues="1 1" /></feComponentTransfer><feComposite in2="SourceGraphic" operator="in" /></filter></defs></svg><svg xmlns="http://www.w3.org/2000/svg" viewBox="0 0 0 0" width="0" height="0" focusable="false" role="none" style="visibility: hidden; position: absolute; left: -9999px; overflow: hidden;" ><defs><filter id="wp-duotone-magenta-yellow"><feColorMatrix color-interpolation-filters="sRGB" type="matrix" values=" .299 .587 .114 0 0 .299 .587 .114 0 0 .299 .587 .114 0 0 .299 .587 .114 0 0 " /><feComponentTransfer color-interpolation-filters="sRGB" ><feFuncR type="table" tableValues="0.78039215686275 1" /><feFuncG type="table" tableValues="0 0.94901960784314" /><feFuncB type="table" tableValues="0.35294117647059 0.47058823529412" /><feFuncA type="table" tableValues="1 1" /></feComponentTransfer><feComposite in2="SourceGraphic" operator="in" /></filter></defs></svg><svg xmlns="http://www.w3.org/2000/svg" viewBox="0 0 0 0" width="0" height="0" focusable="false" role="none" style="visibility: hidden; position: absolute; left: -9999px; overflow: hidden;" ><defs><filter id="wp-duotone-purple-green"><feColorMatrix color-interpolation-filters="sRGB" type="matrix" values=" .299 .587 .114 0 0 .299 .587 .114 0 0 .299 .587 .114 0 0 .299 .587 .114 0 0 " /><feComponentTransfer color-interpolation-filters="sRGB" ><feFuncR type="table" tableValues="0.65098039215686 0.40392156862745" /><feFuncG type="table" tableValues="0 1" /><feFuncB type="table" tableValues="0.44705882352941 0.4" /><feFuncA type="table" tableValues="1 1" /></feComponentTransfer><feComposite in2="SourceGraphic" operator="in" /></filter></defs></svg><svg xmlns="http://www.w3.org/2000/svg" viewBox="0 0 0 0" width="0" height="0" focusable="false" role="none" style="visibility: hidden; position: absolute; left: -9999px; overflow: hidden;" ><defs><filter id="wp-duotone-blue-orange"><feColorMatrix color-interpolation-filters="sRGB" type="matrix" values=" .299 .587 .114 0 0 .299 .587 .114 0 0 .299 .587 .114 0 0 .299 .587 .114 0 0 " /><feComponentTransfer color-interpolation-filters="sRGB" ><feFuncR type="table" tableValues="0.098039215686275 1" /><feFuncG type="table" tableValues="0 0.66274509803922" /><feFuncB type="table" tableValues="0.84705882352941 0.41960784313725" /><feFuncA type="table" tableValues="1 1" /></feComponentTransfer><feComposite in2="SourceGraphic" operator="in" /></filter></defs></svg> <header class="main-header" id="main-header"> <div class="container"> <div class="main-header-container"> <div class="heading"> <a class="logo" href="https://www.taxpayeradvocate.irs.gov"> <img src="https://www.taxpayeradvocate.irs.gov/wp-content/uploads/2020/11/TAS-logo-UPDATED-4.png" alt="logo"> </a> <div class="right"> <div class="main-search-input"> <button class="main-search-button" type="submit"> Search <i class='icon-magnifier'></i> </button> </div> <a href="/get-help/taxpayer-rights/" class="btn bg-teal"> <span>Taxpayer Bill of Rights</span> </a> </div> <div class="burger" id="main-navigation-burger"> <span></span> <span></span> <span></span> </div> </div> <nav id="main-navigation" class="main-navigation"> <div class="menu-wrapper"> <div class="main-search-input"> <button class="main-search-button" type="submit"> Search <i class='icon-magnifier'></i> </button> </div> <ul class="menu-items"> <li class="menu-item" data-id="0"> <div class="menu-item-button"> <a href="https://www.taxpayeradvocate.irs.gov/get-help/"> <span>Get Help</span> <i class='icon-chevron-small-down icon-d'></i> <i class='icon-arrow-small-right icon-m'></i> </a> </div> </li> <li class="menu-item" data-id="1"> <div class="menu-item-button"> <a href="https://www.taxpayeradvocate.irs.gov/taxpayer-resources/"> <span>Resources for Taxpayers</span> <i class='icon-chevron-small-down icon-d'></i> <i class='icon-arrow-small-right icon-m'></i> </a> </div> </li> <li class="menu-item" data-id="2"> <div class="menu-item-button"> <a href="https://www.taxpayeradvocate.irs.gov/taxnews-information/"> <span>Tax News & Information</span> <i class='icon-chevron-small-down icon-d'></i> <i class='icon-arrow-small-right icon-m'></i> </a> </div> </li> <li class="menu-item" data-id="3"> <div class="menu-item-button"> <a href="https://www.taxpayeradvocate.irs.gov/reports/"> <span>Our Reports to Congress</span> <i class='icon-chevron-small-down icon-d'></i> <i class='icon-arrow-small-right icon-m'></i> </a> </div> </li> <li class="menu-item" data-id="4"> <div class="menu-item-button"> <a href="https://www.taxpayeradvocate.irs.gov/contact-us/"> <span>Contact Us</span> <i class='icon-chevron-small-down icon-d'></i> <i class='icon-arrow-small-right icon-m'></i> </a> </div> </li> </ul> <a href="/get-help/taxpayer-rights/" class="btn bg-teal"> <span>Taxpayer Bill of Rights</span> </a> </div> <div class="submenus-wrapper"> <div class="main-search-input"> <button class="main-search-button" type="submit"> Search <i class='icon-magnifier'></i> </button> </div> <div class="back-btn" id="submenus-back"> <i class='icon-arrow-small-left'></i> <span>Back</span> </div> <div class="submenus"> <div class="submenu submenu-0"> <div class="submenu-link"> <a href="https://www.taxpayeradvocate.irs.gov/get-help/" class="btn bg-white"> <span>VIEW ALL HELP</span> <i class='icon-arrow-small-right'></i> </a> </div> <div class="row submenu-row"> <div class="col-md-6 panel-small submenu-col"> <div class="link-panels"> <div class="link-panel bg"> <div class="title">Did you get a notice from the IRS and want quick answers?</div> <div class="links"> <a class="link" href="/notices-from-the-irs/" target="">Look-up your notice</a> </div> </div> <div class="link-panel bg"> <div class="title">The TAS digital Roadmap may help you navigate the IRS</div> <div class="links"> <a class="link" href="/get-help/roadmap/" target="">Read more about your notice or letter</a> </div> </div> </div> </div> <div class="col-lg-6 submenu-col reduced-size"> <div class="internal-page-links"> <div class="title">Get Help with a certain topic </div> <ul class="row"> <li class="col-md-4"> <a class="link" href="/get-help/paying-taxes/" target="">Paying Taxes</a> </li> <li class="col-md-4"> <a class="link" href="/get-help/issues-errors/" target="">Issues & errors</a> </li> <li class="col-md-4"> <a class="link" href="/get-help/general/" target="">General</a> </li> <li class="col-md-4"> <a class="link" href="/get-help/filing-returns/" target="">Filing returns</a> </li> <li class="col-md-4"> <a class="link" href="/get-help/interacting-with-the-irs/" target="">Interacting with the IRS</a> </li> <li class="col-md-4"> <a class="link" href="/get-help/small-business/" target="">Small business</a> </li> <li class="col-md-4"> <a class="link" href="/get-help/refunds" target="">Refunds</a> </li> <li class="col-md-4"> <a class="link" href="/get-help/credits/" target="">Credits</a> </li> <li class="col-md-4"> <a class="link" href="/get-help/international/" target="">International</a> </li> <li class="col-md-4"> <a class="link" href="https://www.taxpayeradvocate.irs.gov/get-help/credits/2021-ctc-and-advanced-payment/" target="">2021 Child Tax Credit & Advance Payment Option</a> </li> </ul> </div> </div> <div class="col-md-6 panel-small submenu-col"> <div class="link-panels"> <div class="link-panel"> <div class="title">Expecting a refund?</div> <div class="links"> <a class="link" href="/get-help/refunds/" target="">See what steps you can take to locate it</a> </div> </div> <div class="link-panel"> <div class="title">Have a balance due?</div> <div class="links"> <a class="link" href="/get-help/paying-taxes/i-need-help-resolving-my-balance-due/" target="">I Need Help Resolving My Balance Due</a> </div> </div> </div> </div> <div class="col-md-6 col-lg-3 submenu-col"> <div class="link-panels"> <div class="link-panel bg"> <div class="title">Disaster Relief</div> <div class="links"> <a class="link" href="https://www.taxpayeradvocate.irs.gov/disaster-relief/" target="">Tax guidance for taxpayers affected by disasters</a> </div> </div> <div class="link-panel bg"> <div class="title">Tax Professionals</div> <div class="links"> <a class="link" href="/tax-professionals/" target="">News and Information for Tax Pros</a> </div> </div> </div> </div> </div> </div> <div class="submenu submenu-1"> <div class="submenu-link"> <a href="https://www.taxpayeradvocate.irs.gov/taxpayer-resources/" class="btn bg-white"> <span>View all taxpayer resources</span> <i class='icon-arrow-small-right'></i> </a> </div> <div class="row submenu-row"> <div class="col-md-6 panel-small submenu-col"> <div class="link-panels"> <div class="link-panel bg"> <div class="title">Get the most up-to-date advice from tax experts </div> <div class="links"> <a class="link" href="/taxpayer-resources/tax-tips/" target="">View Tax Tips</a> </div> </div> </div> </div> <div class="col-md-6 panel-small submenu-col"> <div class="link-panels"> <div class="link-panel bg"> <div class="title">Determine if TAS can help you with your tax issue</div> <div class="links"> <a class="link" href="/can-tas-help-me-with-my-tax-issue/" target="">Use the TAS qualifier tool</a> </div> </div> </div> </div> <div class="col-md-6 panel-small submenu-col"> <div class="link-panels"> <div class="link-panel bg"> <div class="title">The Low Income Taxpayer Clinics (LITC) could help you settle a dispute with the IRS</div> <div class="links"> <a class="link" href="/about-us/low-income-taxpayer-clinics-litc/" target="">Learn more about LITC</a> </div> </div> </div> </div> <div class="col-md-6 panel-small submenu-col"> <div class="link-panels"> <div class="link-panel bg"> <div class="title">Free tax assistance for those with limited income and those over 60</div> <div class="links"> <a class="link" href="/get-help/filing-returns/vita-and-tce/" target="">Get free tax assistance</a> </div> </div> </div> </div> <div class="col-md-6 panel-small submenu-col"> <div class="link-panels"> <div class="link-panel bg"> <div class="title">Find out about the latest virtual events for taxpayers and tax professionals in a city near you</div> <div class="links"> <a class="link" href="https://www.taxpayeradvocate.irs.gov/contact-us/upcoming-events/" target="">Find a local event</a> </div> </div> </div> </div> </div> </div> <div class="submenu submenu-2"> <div class="submenu-link"> <a href="https://www.taxpayeradvocate.irs.gov/taxnews-information/" class="btn bg-white"> <span>Tax News & Information</span> <i class='icon-arrow-small-right'></i> </a> </div> <div class="row submenu-row"> <div class="col-md-6 col-lg-3 submenu-col"> <div class="link-panels"> <div class="link-panel bg"> <div class="title">National Taxpayer Advocate Blog Posts</div> <div class="links"> <a class="link" href="/taxnews-information/blogs-nta/" target="">View the Latest</a> </div> </div> </div> </div> <div class="col-md-6 col-lg-3 submenu-col"> <div class="link-panels"> <div class="link-panel bg"> <div class="title">Get the latest Tax Tips</div> <div class="links"> <a class="link" href="/taxnews-information/most-recent-tax-tips/" target="">Tax Tips</a> </div> </div> </div> </div> <div class="col-md-6 col-lg-3 submenu-col"> <div class="link-panels"> <div class="link-panel bg"> <div class="title">Read the latest about TAS</div> <div class="links"> <a class="link" href="/taxnews-information/most-recent-tax-news/" target="">Tax News</a> <a class="link" href="/taxnews-information/most-recent-success-stories/" target="">Success Stories</a> </div> </div> </div> </div> <div class="col-md-6 col-lg-3 submenu-col"> <div class="link-panels"> <div class="link-panel bg"> <div class="title">Tax Professionals</div> <div class="links"> <a class="link" href="/taxnews-information/tax-pros/" target="">Information for Tax Pros</a> <a class="link" href="/taxnews-information/most-recent-tax-pros/" target="">Tax Pros Articles</a> </div> </div> </div> </div> </div> </div> <div class="submenu submenu-3"> <div class="submenu-link"> <a href="https://www.taxpayeradvocate.irs.gov/reports/" class="btn bg-white"> <span>View all reports</span> <i class='icon-arrow-small-right'></i> </a> </div> <div class="row submenu-row"> <div class="col-md-6 col-lg-3 submenu-col"> <div class="link-panels"> <div class="link-panel bg"> <div class="title">Annual Report to Congress</div> <div class="links"> <a class="link" href="/reports/2023-annual-report-to-congress/" target="">View the latest report</a> <a class="link" href="/reports/" target="">View past reports</a> </div> </div> <div class="link-panel bg"> <div class="title">Objectives Report to Congress</div> <div class="links"> <a class="link" href="/reports/2025-objectives-report-to-congress/" target="">View the latest report</a> <a class="link" href="/reports/" target="">View past reports</a> </div> </div> </div> </div> <div class="col-md-6 col-lg-3 submenu-col"> <div class="link-panels"> <div class="link-panel bg"> <div class="title">Purple Book</div> <div class="links"> <a class="link" href="/reports/2023-annual-report-to-congress/national-taxpayer-advocate-2024-purple-book" target="">View the latest Purple Book</a> <a class="link" href="/reports/" target="">View the past Purple Books</a> </div> </div> <div class="link-panel bg"> <div class="title">Administrative Recommendations</div> <div class="links"> <a class="link" href="https://www.taxpayeradvocate.irs.gov/arc-recommendations-tracker/" target="">View Recommendations</a> </div> </div> </div> </div> <div class="col-md-6 col-lg-3 submenu-col"> <div class="link-panels"> <div class="link-panel bg"> <div class="title">ARC Report Cards</div> <div class="links"> <a class="link" href="/annual-report-to-congress-report-cards/" target="">View the Report Cards</a> </div> </div> <div class="link-panel bg"> <div class="title">Research Studies and Congressional District Statistics</div> <div class="links"> <a class="link" href="/research-studies/" target="">See Research Studies</a> </div> </div> </div> </div> <div class="col-md-6 col-lg-3 submenu-col"> <div class="link-panels"> <div class="link-panel bg"> <div class="title">Congressional Testimony</div> <div class="links"> <a class="link" href="/about-us/congressional-testimony/" target="">Congressional Testimony</a> </div> </div> <div class="link-panel bg"> <div class="title">Freedom of Information Act</div> <div class="links"> <a class="link" href="https://www.taxpayeradvocate.irs.gov/foia/" target="">Learn More</a> </div> </div> <div class="link-panel bg"> <div class="title">TAS Operational Plan</div> <div class="links"> <a class="link" href="https://www.taxpayeradvocate.irs.gov/tas-operational-plan/" target="">View the Current Objective Statuses</a> <a class="link" href="https://www.taxpayeradvocate.irs.gov/tas-operational-plan-archive/" target="">View the Past Objective Statuses</a> </div> </div> </div> </div> </div> </div> <div class="submenu submenu-4"> <div class="submenu-link"> <a href="https://www.taxpayeradvocate.irs.gov/contact-us/" class="btn bg-white"> <span>Contact us</span> <i class='icon-arrow-small-right'></i> </a> </div> <div class="row submenu-row"> <div class="col-md-6 col-lg-3 submenu-col"> <div class="link-panels"> <div class="link-panel bg"> <div class="title">Do you need an advocate for your tax issue?</div> <div class="links"> <a class="link" href="/contact-us/submit-a-request-for-assistance/" target="">Submit a request for assistance</a> </div> </div> <div class="link-panel bg"> <div class="title">Determine if TAS can help you with your tax issue</div> <div class="links"> <a class="link" href="/can-tas-help-me-with-my-tax-issue/" target="">Use the TAS qualifier tool</a> </div> </div> </div> </div> <div class="col-md-6 col-lg-3 submenu-col"> <div class="link-panels"> <div class="link-panel bg"> <div class="title">We have an office of advocates ready to help you.</div> <div class="links"> <a class="link" href="/contact-us/#FindlocalTAS" target="">Find a local TAS office</a> </div> </div> <div class="link-panel bg"> <div class="title">TAS on Social Media</div> <div class="links"> <a class="link" href="https://www.taxpayeradvocate.irs.gov/socialmedia/" target="">Find out more</a> </div> </div> </div> </div> <div class="col-md-6 panel-small submenu-col"> <div class="link-panels"> <div class="link-panel bg"> <div class="title">Know how we can help improve the tax process or better meet your needs?</div> <div class="links"> <a class="link" href="/submit-a-tax-reform/" target="">Submit a suggestion for the IRS</a> </div> </div> </div> </div> <div class="col-md-6 col-lg-3 submenu-col"> <div class="link-panels"> <div class="link-panel bg"> <div class="title">Know of a tax issue that affects a large group of taxpayers? </div> <div class="links"> <a class="link" href="https://www.taxpayeradvocate.irs.gov/home/systemic-advocacy-management-system-sams/" target="">Submit an issue through our Systemic Advocacy Management System (SAMS)</a> </div> </div> </div> </div> </div> </div> </div> </div> <div class="submenus-backdrop"></div> <div class="submenus-overlay"></div> </nav> </div> </div> <div class="search-overlay-container"> <div class="title">Popular search terms:</div> <div class="search-populars-wrapper"> <div class="search-populars-item"> <a class="btn border" href="https://www.taxpayeradvocate.irs.gov/taxnews-information/">News</a> </div> <div class="search-populars-item"> <a class="btn border" href="https://www.taxpayeradvocate.irs.gov/get-help/">Get Help</a> </div> <div class="search-populars-item"> <a class="btn border" href="https://www.taxpayeradvocate.irs.gov/our-reports-to-congress/">Reports</a> </div> <div class="search-populars-item"> <a class="btn border" href="https://www.taxpayeradvocate.irs.gov/?s=&filter=tax_terms">Tax Terms</a> </div> <div class="search-populars-item"> <a class="btn border" href="https://www.taxpayeradvocate.irs.gov/notices-from-the-irs/">Notices</a> </div> </div> <form action="https://www.taxpayeradvocate.irs.gov/" class="module-search-input" method="get"> <input class="module-search-field" type="search" name="s" placeholder="Enter your search" value="" data-swplive="true" data-swpconfig="mainsearchoverlay_config" data-swpengine="mainsearchoverlay" data-swpparentel=".search-overlay-container .search-results"> <button class="module-search-button" type="submit"> <i class='icon-magnifier'></i> </button> </form> <div class="search-results"> </div> <div class="close-btn-search"> <span class='exit-text'>Exit search</span> <div class="close-icon"> <svg xmlns="http://www.w3.org/2000/svg" width="8.698" height="8.698" viewBox="0 0 8.698 8.698"> <g transform="translate(4.543 -2.951) rotate(45)"> <g transform="translate(9.552 0.649) rotate(90)"> <path d="M0,.114H9.3" transform="translate(0 4.414)" stroke-linecap="round" stroke-linejoin="round" stroke-miterlimit="10" stroke-width="1.5" /> <path d="M0,.5H9.055" transform="translate(4.15 9.055) rotate(-90)" stroke-linecap="round" stroke-linejoin="round" stroke-miterlimit="10" stroke-width="1.5" /> </g> </g> </svg> </div> </div> </div> <div class="main-search-backdrop"></div> </header><main class="page-wrapper"> <section id="22" class="copy-module no-margin bg-white-smoke no-texture"> <div class="background-texture top"></div> <div class="container"> <div class="body-copy-main-wrapper full-width "> <div> <div class="body-copy"> <p><a href="https://www.taxpayeradvocate.irs.gov/get-help/filing-returns/charitable-contributions/?utm_source=TASweb&utm_medium=Web&utm_campaign=Banner" target="_blank" rel="noopener"><img decoding="async" class="aligncenter size-full wp-image-15142" src="https://www.taxpayeradvocate.irs.gov/wp-content/uploads/2024/11/charity.png" /></a></p> </div> </div> </div> </div> <div class="background-texture bottom"></div> </section> <section class="home-header-module"> <div class="container"> <div class="row"> <div class="col-md-6"> <div class="content"> <div class="text"> <h1>We’re your voice at the IRS</h1> <p>The Taxpayer Advocate Service (TAS) is an independent organization within the IRS. We’re here to ensure that every taxpayer is treated fairly and that you know and understand your rights. Our advocates can help if you have tax problems that you can’t resolve on your own.</p> </div> <a href="/about-us/" target="" class="btn bg-teal"> <span>About us</span> <i class='icon-arrow-small-right'></i> </a> </div> </div> <div class="col-md-6"> <div class="elements"> <h3>Our Priorities</h3> <div class="row"> <div class="col-6"> <div class="element"> <div class="icon"> <img src="https://www.taxpayeradvocate.irs.gov/wp-content/uploads/2020/06/phone-speech.png" alt="" /> </div> <h5>We help taxpayers with problems they can’t resolve with the IRS</h5> </div> </div> <div class="col-6"> <div class="element"> <div class="icon"> <img src="https://www.taxpayeradvocate.irs.gov/wp-content/uploads/2020/06/leadership.png" alt="" /> </div> <h5>We understand you and we’re here to help you</h5> </div> </div> <div class="col-6"> <div class="element"> <div class="icon"> <img src="https://www.taxpayeradvocate.irs.gov/wp-content/uploads/2020/05/Balance.png" alt="" /> </div> <h5>We protect taxpayers rights</h5> </div> </div> <div class="col-6"> <div class="element"> <div class="icon"> <img src="https://www.taxpayeradvocate.irs.gov/wp-content/uploads/2020/06/hammer.png" alt="" /> </div> <h5>We recommend changes to Congress to help prevent future problems </h5> </div> </div> </div> </div> </div> </div> </div> <div class="dots"> <img src="https://www.taxpayeradvocate.irs.gov/wp-content/themes/ttk/assets/images/texture/home-header-dots.png" alt="" /> </div> </section> <section id="chat bot" class="wysiwyg-module"> <div class="container"> <p><br /> <script type="text/javascript" src="https://connect.irs.gov/system/web/custom/offers/custoffers.js"></script><br /> <script type="text/javascript" src="https://connect.irs.gov/system/web/custom/vascripts/launchtasva.js"></script><br /> </p> </div> </section> <section class="home-help-module"> <header class="heading"> <div class="container"> <h2>How can we help?</h2> </div> </header> <div class="container"> <div class="image-right"> <img src="https://www.taxpayeradvocate.irs.gov/wp-content/uploads/2020/10/Roadmap-Illustrations_5_illustration-map-colored-lines.png" alt="taxpayer roadmap illustration" /> </div> <div class="content"> <h2>Did you get a notice from the IRS?</h2> <p>Enter the notice or letter number below to find out more about it, what action you may need to take, and where on the taxpayer roadmap it falls.</p> </div> <div class="search-block"> <div class="search-block-heading"> <h4>Popular searches:</h4> <a href="/notices-from-the-irs/" target="">Browse all IRS notices</a> </div> <div class="popular-btns"> <a class="btn border" href="https://www.taxpayeradvocate.irs.gov/notices/cp-504/" target="">Notice CP504</a> <a class="btn border" href="https://www.taxpayeradvocate.irs.gov/notices/notice-cp-12/" target="">Notice CP12</a> <a class="btn border" href="https://www.taxpayeradvocate.irs.gov/notices/notice-cp14/" target="">Notice CP14</a> <a class="btn border" href="https://www.taxpayeradvocate.irs.gov/get-help/roadmap/" target="">Roadmap</a> </div> <form action="https://www.taxpayeradvocate.irs.gov/notices-from-the-irs/#notice-search" class="module-search-input" method="get"> <input class="module-search-field" type="search" name="search" placeholder="Enter your search" value="" data-swplive="true" data-swpconfig="irsnoticelookup_config" data-swpengine="irsnoticelookup" data-swpparentel=".home-help-module .search-results"> <button class="module-search-button" type="submit"> <i class='icon-magnifier'></i> </button> </form> <div class="search-results-wrapper mr-t-15 mr-h-auto"> <div class="search-results searchwp-live-results-irs-notice-lookup text-center"> </div> </div> </div> </div> </section> <section class="home-help-tax-module"> <div class="container"> <header class="section-heading"> <h2>Get help with a specific tax issue</h2> </header> <div class="row"> <div class="col-md-6"> <div class="content"> <p>The Taxpayer Advocate Service offers a range of different resources to get you the answers you need.</p> <a href="https://www.taxpayeradvocate.irs.gov/get-help/" target="" class="btn bg-teal mr-t-30"> <span>Learn more</span> <i class='icon-arrow-small-right'></i> </a> </div> </div> <div class="col-md-6"> <div class="elements"> <div class="row"> <div class="col-md-6"> <a href="https://www.taxpayeradvocate.irs.gov/get-help/paying-taxes/" target="" class="element"> <div class="icon"> <img src="https://www.taxpayeradvocate.irs.gov/wp-content/uploads/2020/05/coin-pound.png" alt="" /> </div> <h5>Paying Taxes</h5> </a> </div> <div class="col-md-6"> <a href="https://www.taxpayeradvocate.irs.gov/get-help/filing-returns/" target="" class="element"> <div class="icon"> <img src="https://www.taxpayeradvocate.irs.gov/wp-content/uploads/2020/10/1040-form-40x40-1.png" alt="" /> </div> <h5>Filing returns</h5> </a> </div> <div class="col-md-6"> <a href="https://www.taxpayeradvocate.irs.gov/get-help/issues-errors/" target="" class="element"> <div class="icon"> <img src="https://www.taxpayeradvocate.irs.gov/wp-content/uploads/2020/05/bubble-alert.png" alt="" /> </div> <h5>Issues & errors</h5> </a> </div> <div class="col-md-6"> <a href="https://www.taxpayeradvocate.irs.gov/get-help/interacting-with-the-irs/" target="" class="element"> <div class="icon"> <img src="https://www.taxpayeradvocate.irs.gov/wp-content/uploads/2020/06/phone-speech.png" alt="" /> </div> <h5>Interacting with the IRS</h5> </a> </div> <div class="col-md-6"> <a href="https://www.taxpayeradvocate.irs.gov/get-help/international/" target="" class="element"> <div class="icon"> <img src="https://www.taxpayeradvocate.irs.gov/wp-content/uploads/2020/05/earth.png" alt="" /> </div> <h5>International</h5> </a> </div> <div class="col-md-6"> <a href="https://www.taxpayeradvocate.irs.gov/get-help/small-business/" target="" class="element"> <div class="icon"> <img src="https://www.taxpayeradvocate.irs.gov/wp-content/uploads/2020/06/briefcase.png" alt="" /> </div> <h5>Small Business</h5> </a> </div> <div class="col-md-6"> <a href="https://www.taxpayeradvocate.irs.gov/get-help/refunds/" target="" class="element"> <div class="icon"> <img src="https://www.taxpayeradvocate.irs.gov/wp-content/uploads/2020/05/receipt.png" alt="" /> </div> <h5>Refunds</h5> </a> </div> <div class="col-md-6"> <a href="https://www.taxpayeradvocate.irs.gov/get-help/credits/" target="" class="element"> <div class="icon"> <img src="https://www.taxpayeradvocate.irs.gov/wp-content/uploads/2020/10/credit-blue-40x40s.png" alt="" /> </div> <h5>Credits</h5> </a> </div> <div class="col-md-6"> <a href="https://www.taxpayeradvocate.irs.gov/get-help/general/" target="" class="element"> <div class="icon"> <img src="https://www.taxpayeradvocate.irs.gov/wp-content/uploads/2020/05/journey.png" alt="" /> </div> <h5>General</h5> </a> </div> </div> </div> </div> </div> </div> </section> <section class="listing-module"> <div class="container"> <div class="row"> <div class="col"> <div class="listing-headline"> <h2>Get help with your taxes and tax disputes</h2> <p></p> </div> </div> </div> <div class="row"> <div class="listing-item-wrapper col-12 col-md-4"> <div class="listing-item"> <div class="listing-item-icon"> <img src="https://www.taxpayeradvocate.irs.gov/wp-content/uploads/2020/06/Group-51.png" alt="" /> </div> <div class="listing-item-body"> <p>Free IRS tax preparation assistance for qualifying taxpayers</p> </div> <a class="btn" href="/get-help/filing-returns/vita-and-tce/"> Learn more <i class="icon-arrow-small-right"></i> </a> </div> </div> <div class="listing-item-wrapper col-12 col-md-4"> <div class="listing-item"> <div class="listing-item-icon"> <img src="https://www.taxpayeradvocate.irs.gov/wp-content/uploads/2020/06/Group-2.png" alt="" /> </div> <div class="listing-item-body"> <p>Find out if TAS can help you with your tax issue</p> </div> <a class="btn" href="/can-tas-help-me-with-my-tax-issue/"> Use the TAS Qualifier Tool <i class="icon-arrow-small-right"></i> </a> </div> </div> <div class="listing-item-wrapper col-12 col-md-4"> <div class="listing-item"> <div class="listing-item-icon"> <img src="https://www.taxpayeradvocate.irs.gov/wp-content/uploads/2020/06/Group.png" alt="" /> </div> <div class="listing-item-body"> <p>Get help from a Low Income Taxpayer Clinic (LITC)</p> </div> <a class="btn" href="https://www.taxpayeradvocate.irs.gov/about-us/low-income-taxpayer-clinics-litc/"> Find a LITC <i class="icon-arrow-small-right"></i> </a> </div> </div> </div> </div> </section> <section class="resource-tools-module bg-texture-offset"> <div class="background-texture large bottom"></div> <div class="resource-tools-wrapper"> <div class="container"> <div class="resource-tools-module-swiper"> <div class="swiper-container"> <header class="resource-tools-module-header section-heading"> <h2>Tax Assistance</h2> <div class="swiper-navigation"> <div class="swiper-button-prev"> <i class="icon-arrow-large-left"></i> </div> <div class="swiper-button-next"> <i class="icon-arrow-large-right"></i> </div> </div> </header> <div class="swiper-wrapper"> <div class="resource-tools-item swiper-slide large"> <div class="box large dark charcoal-slate"> <article class="resource-tools-article with-illustration" style="background-image: url('https://www.taxpayeradvocate.irs.gov/wp-content/uploads/2020/05/books-1.png');"> <div class="resource-tools-article-wrapper"> <header> <div class="subhead-icon static small"> <div class="icon"> <img src="https://www.taxpayeradvocate.irs.gov/wp-content/uploads/2020/05/books.png" alt=""> </div> <h5 class="subhead">Volunteer Income Tax Assistance (VITA) / Tax Counseling for the Elderly (TCE)</h5> </div> <h2>Do you need financial help to file your taxes?</h2> </header> <p>See if your income will qualify for VITA / TCE income tax assistance.</p> <div class="resource-tools-article-bottom"> <a href="/get-help/filing-returns/vita-and-tce/" target="" class="btn border-white"> <span>Learn more</span> <i class="icon-arrow-small-right"></i> </a> </div> </div> </article> </div> </div> <div class="resource-tools-item swiper-slide small"> <a href="https://www.taxpayeradvocate.irs.gov/estimator/premiumtaxcreditchange/index.htm" target="" class="box small hover-bg dark light-green"> <article class="resource-tools-article"> <div class="resource-tools-article-wrapper"> <header> <div class="subhead-icon static small"> <div class="icon"> <img src="https://www.taxpayeradvocate.irs.gov/wp-content/uploads/2020/05/calculator.png" alt=""> </div> <h5 class="subhead">ACA Assistance</h5> </div> <h4>Premium Tax Credit Change Estimator</h4> </header> <div class="resource-tools-article-cta"> <span>Health Care Premium Tax Credit</span> <i class="icon-arrow-small-right"></i> </div> </div> </article> </a> <a href="/contact-us/upcoming-events/tas-assistance-offered-at-local-problem-solving-days/" target="" class="box small hover-bg light sky-teal"> <article class="resource-tools-article"> <div class="resource-tools-article-wrapper"> <header> <div class="subhead-icon static small"> <div class="icon"> <img src="https://www.taxpayeradvocate.irs.gov/wp-content/uploads/2020/05/calendar-full.png" alt=""> </div> <h5 class="subhead">Problem Solving Days</h5> </div> <h4>Events with your Local Taxpayer Advocate</h4> </header> <div class="resource-tools-article-cta"> <span>Free tax assistance</span> <i class="icon-arrow-small-right"></i> </div> </div> </article> </a> </div> </div> </div> </div> <a href="/contact-us/upcoming-events/" target="" class="btn bg-teal mr-t-50"><span>View all TAS assistance</span> <i class="icon-arrow-small-right"></i></a> </div> </div> </section> <section id="58" class="info-module"> <div class="container"> <div class="row no-gutters justify-content-center"> <div class="col-lg-10"> <div class="info-module-swiper"> <div class="swiper-container" data-swiper-pagination-type="fraction"> <div class="swiper-wrapper"> <div class="info-slide swiper-slide"> <div class="box without-illustration light cloud"> <div class="row no-gutters align-items-center justify-content-center" style="height: auto"> <div class="col-10 col-xl-10 pd-lg-t-60 pd-lg-b-60 pd-b-30 pd-t-30"> <div class="row no-gutters justify-content-center"> <div class="col-12 col-xl-10"> <article class="info-slide-article"> <header class="info-slide-article-header"> <div class="subhead-icon"> <div class="icon"> <img src="https://www.taxpayeradvocate.irs.gov/wp-content/uploads/2020/06/star.png" alt="icon"> </div> <h5 class="subhead"></h5> </div> <h2>Did you know there is a Taxpayer Bill of Rights? </h2> </header> <div class="body-copy"> <p>The taxpayer Bill of Rights is grouped into 10 easy to understand categories outlining the taxpayer rights and protections embedded in the tax code.</p> <p>It is also what guides the advocacy work we do for taxpayers.</p> </div> <a href="https://www.taxpayeradvocate.irs.gov/get-help/taxpayer-rights/" target="" class="btn bg-teal mr-t-30"> <span>Read more about your rights</span> <i class="icon-arrow-small-right"></i> </a> </article> </div> </div> </div> </div> </div> </div> </div> </div> </div> </div> </div> </div> </section> <section id="BLOG" class="article-blocks"> <div class="container"> <div class="blocks-slider"> <div class="swiper-container"> <header class="heading with-line"> <h2>The Latest News & Information</h2> <div class="swiper-navigation"> <div class="swiper-button-prev"> <i class="icon-arrow-large-left"></i> </div> <div class="swiper-button-next"> <i class="icon-arrow-large-right"></i> </div> </div> </header> <div class="swiper-wrapper"> <div class="swiper-slide blocks-slide"> <article class="article-block"> <a class="article-block-box" href="https://www.taxpayeradvocate.irs.gov/news/nta-blog/help-us-fix-big-picture-tax-problems-and-advocate-for-change/2024/11/"> <div class="image"> <div class="image-bg" style="background-image: url(https://www.taxpayeradvocate.irs.gov/wp-content/uploads/2023/08/NTABlog_WebTiles_Yellow_Boxes-300x168.png);"></div> </div> <div class="text"> <h6>NTA Blog</h6> <h6 style="color:black">11/21/2024</h6> <h4>Help Us Fix “Big Picture” Tax Problems and Advocate for Change</h4> <i class='icon-arrow-small-right'></i> </div> </a> </article> </div> <div class="swiper-slide blocks-slide"> <article class="article-block"> <a class="article-block-box" href="https://www.taxpayeradvocate.irs.gov/news/nta-blog/its-that-time-of-the-year-again-remember-to-renew-your-preparer-tax-identification-number/2024/11/"> <div class="image"> <div class="image-bg" style="background-image: url(https://www.taxpayeradvocate.irs.gov/wp-content/uploads/2023/08/NTABlog_WebTiles_Blue_Boxes-300x168.png);"></div> </div> <div class="text"> <h6>NTA Blog</h6> <h6 style="color:black">11/13/2024</h6> <h4>It’s That Time of the Year Again: Remember to Renew Your Preparer Tax Identifi...</h4> <i class='icon-arrow-small-right'></i> </div> </a> </article> </div> <div class="swiper-slide blocks-slide"> <article class="article-block"> <a class="article-block-box" href="https://www.taxpayeradvocate.irs.gov/news/nta-blog/irs-proposed-regulations-on-third-party-contacts-unfairly-erode-taxpayer-notice-requirements/2024/11/"> <div class="image"> <div class="image-bg" style="background-image: url(https://www.taxpayeradvocate.irs.gov/wp-content/uploads/2023/08/NTABlog_WebTiles_WhiteBoxes-300x168.png);"></div> </div> <div class="text"> <h6>NTA Blog</h6> <h6 style="color:black">11/7/2024</h6> <h4>IRS Proposed Regulations on Third Party Contacts Unfairly Erode Taxpayer Notice ...</h4> <i class='icon-arrow-small-right'></i> </div> </a> </article> </div> <div class="swiper-slide blocks-slide"> <article class="article-block"> <a class="article-block-box" href="https://www.taxpayeradvocate.irs.gov/news/nta-blog/a-grave-error-dont-allow-ghost-preparers-to-turn-your-taxes-into-a-horror-story/2024/10/"> <div class="image"> <div class="image-bg" style="background-image: url(https://www.taxpayeradvocate.irs.gov/wp-content/uploads/2023/08/NTABlog_WebTiles_Yellow_Boxes-300x168.png);"></div> </div> <div class="text"> <h6>NTA Blog</h6> <h6 style="color:black">10/30/2024</h6> <h4>A Grave Error: Don’t Allow “Ghost Preparers” to Turn Your Taxes Into a Hor...</h4> <i class='icon-arrow-small-right'></i> </div> </a> </article> </div> </div> </div> </div> </div> </section> <section id="Articles" class="article-blocks"> <div class="container"> <div class="blocks-slider"> <div class="swiper-container"> <header class="heading without-line"> <h2></h2> <div class="swiper-navigation"> <div class="swiper-button-prev"> <i class="icon-arrow-large-left"></i> </div> <div class="swiper-button-next"> <i class="icon-arrow-large-right"></i> </div> </div> </header> <div class="swiper-wrapper"> <div class="swiper-slide blocks-slide"> <article class="article-block"> <a class="article-block-box" href="https://www.taxpayeradvocate.irs.gov/news/tax-tips/tas-tax-tip-federal-tax-filing-resources-information-and-tips-to-help-you-avoid-common-errors/2024/11/"> <div class="image"> <div class="image-bg" style="background-image: url(https://www.taxpayeradvocate.irs.gov/wp-content/uploads/2024/11/Fed-Tax-Filing-Info-300x168.png);"></div> </div> <div class="text"> <h6>Tax Tips</h6> <h6 style="color:black">11/20/2024</h6> <h4>Federal tax filing information and tips to help you avoid common errors</h4> <i class='icon-arrow-small-right'></i> </div> </a> </article> </div> <div class="swiper-slide blocks-slide"> <article class="article-block"> <a class="article-block-box" href="https://www.taxpayeradvocate.irs.gov/news/tax-pros/protecting-yourself-and-your-clients-from-evolving-tax-scams/2024/10/"> <div class="image"> <div class="image-bg" style="background-image: url(https://www.taxpayeradvocate.irs.gov/wp-content/uploads/2024/10/evolving-tax-scams-e1729628435750-300x168.png);"></div> </div> <div class="text"> <h6>Tax Professionals</h6> <h6 style="color:black">10/24/2024</h6> <h4>Protecting yourself and your clients from evolving tax scams</h4> <i class='icon-arrow-small-right'></i> </div> </a> </article> </div> <div class="swiper-slide blocks-slide"> <article class="article-block"> <a class="article-block-box" href="https://www.taxpayeradvocate.irs.gov/news/tax-pros/tax-return-preparer-penalties/2024/10/"> <div class="image"> <div class="image-bg" style="background-image: url(https://www.taxpayeradvocate.irs.gov/wp-content/uploads/2024/10/return-preparer-penalties-e1729627792276-300x168.png);"></div> </div> <div class="text"> <h6>Tax Professionals</h6> <h6 style="color:black">10/23/2024</h6> <h4>TPAW: Tax Return Preparer Penalties</h4> <i class='icon-arrow-small-right'></i> </div> </a> </article> </div> <div class="swiper-slide blocks-slide"> <article class="article-block"> <a class="article-block-box" href="https://www.taxpayeradvocate.irs.gov/news/tax-pros/what-you-need-to-know-to-protect-your-clients-refund-and-appeal-rights/2024/10/"> <div class="image"> <div class="image-bg" style="background-image: url(https://www.taxpayeradvocate.irs.gov/wp-content/uploads/2024/10/TPAW-refund-e1729534387115-300x168.png);"></div> </div> <div class="text"> <h6>Tax Professionals</h6> <h6 style="color:black">10/21/2024</h6> <h4>What You Need to Know to Protect Your Client’s Refund and Appeal Rights</h4> <i class='icon-arrow-small-right'></i> </div> </a> </article> </div> </div> </div> </div> </div> </section> <section class="product-cards"> <div class="container"> <div class="row"> <div class="col-12 col-lg-12 order-1 order-lg-2 mr-b-30 mr-lg-b-0"> <div class="row equal"> <div class="card-wrapper col-12 col-sm-6 col-lg-4 mr-b-30"> <article> <a class="card" href="/news-category/nta-blog/" target=""> <div class="card-icon"> <img class="main" alt="" src="https://www.taxpayeradvocate.irs.gov/wp-content/uploads/2020/10/Blog-icon.png" /> <img class="hover" alt="" src="https://www.taxpayeradvocate.irs.gov/wp-content/uploads/2020/10/Blog-icon-white.png" /> </div> <div class="card-title"> <p><strong>NTA Blog</strong></p> </div> <div class="card-body"> <p>Stay up to date with the latest blogs from the National Taxpayer Advocate.</p> </div> <p class="card-link"> <span>Read more</span> <i class="icon-arrow-small-right card-arrow"></i> </p> </a> </article> </div> <div class="card-wrapper col-12 col-sm-6 col-lg-4 mr-b-30"> <article> <a class="card" href="/news-category/tax-tips/" target=""> <div class="card-icon"> <img class="main" alt="" src="https://www.taxpayeradvocate.irs.gov/wp-content/uploads/2020/10/Tips-icon3dark.png" /> <img class="hover" alt="" src="https://www.taxpayeradvocate.irs.gov/wp-content/uploads/2020/10/Tips-icon3-white.png" /> </div> <div class="card-title"> <p><strong>Tax Tips</strong></p> </div> <div class="card-body"> <p>Read the latest Tax Tips to help you stay informed. </p> </div> <p class="card-link"> <span>Read more</span> <i class="icon-arrow-small-right card-arrow"></i> </p> </a> </article> </div> <div class="card-wrapper col-12 col-sm-6 col-lg-4 mr-b-30"> <article> <a class="card" href="/news-category/success-stories/" target=""> <div class="card-icon"> <img class="main" alt="" src="https://www.taxpayeradvocate.irs.gov/wp-content/uploads/2020/10/Thumbs-up-NavyBlue-1.png" /> <img class="hover" alt="" src="https://www.taxpayeradvocate.irs.gov/wp-content/uploads/2020/05/thumbs-up.png" /> </div> <div class="card-title"> <p><strong>Success Stories</strong></p> </div> <div class="card-body"> <p>Quick Action by the Taxpayer Advocate Service means confidence in your taxes.</p> </div> <p class="card-link"> <span>Read more</span> <i class="icon-arrow-small-right card-arrow"></i> </p> </a> </article> </div> <div class="card-wrapper col-12 col-sm-6 col-lg-4 mr-b-30"> <article> <a class="card" href="/news-category/tax-news/" target=""> <div class="card-icon"> <img class="main" alt="" src="https://www.taxpayeradvocate.irs.gov/wp-content/uploads/2020/10/Tax_news_Dark-1.png" /> <img class="hover" alt="" src="https://www.taxpayeradvocate.irs.gov/wp-content/uploads/2020/10/Tax_news_light.png" /> </div> <div class="card-title"> <p><strong>Tax News</strong></p> </div> <div class="card-body"> <p>Keep informed with our Tax News articles and stay up to date with the latest changes in taxes.</p> </div> <p class="card-link"> <span>Read more</span> <i class="icon-arrow-small-right card-arrow"></i> </p> </a> </article> </div> </div> </div> </div> </div> </section> <section class="feature-module no-margin"> <div class="box no-shadow no-border-radius dark light-green"> <div class="container"> <div class="row justify-content-between"> <div class="d-none feature-illustration col-lg-6 d-lg-block align-self-end order-2 va-bottom"> <img class="illustration-img" src="https://www.taxpayeradvocate.irs.gov/wp-content/uploads/2020/09/handshake-white.png" alt="handshake"> </div> <div class="col-12 col-lg-6 offset-xl-1"> <article class="feature-article pd-xl-v-60 pd-v-30"> <header> <div class="subhead-icon"> <div class="icon"> <img src="https://www.taxpayeradvocate.irs.gov/wp-content/uploads/2020/07/star-circle-white.png" alt=""> </div> <h5 class="subhead">Success Stories</h5> </div> <h2>Learn how the Taxpayer Advocate Service advocates for taxpayers</h2> </header> <div class="feature-article-bottom"> <a href="https://www.taxpayeradvocate.irs.gov/news-category/success-stories/" target="" class="btn bg-white"> <span>View All Success Stories</span> <i class="icon-arrow-small-right"></i> </a> </div> </article> </div> </div> </div> </div> </section> </main> <div class="elfsight-widget-social-share-buttons elfsight-widget" data-elfsight-social-share-buttons-options="%7B%22items%22%3A%5B%7B%22network%22%3A%22facebook%22%2C%22buttonText%22%3A%22Facebook%22%7D%2C%7B%22network%22%3A%22twitter%22%2C%22buttonText%22%3A%22Twitter%22%7D%2C%7B%22network%22%3A%22linkedin%22%2C%22buttonText%22%3A%22LinkedIn%22%7D%2C%7B%22network%22%3A%22whatsapp%22%2C%22buttonText%22%3A%22WhatsApp%22%7D%2C%7B%22network%22%3A%22email%22%2C%22buttonText%22%3A%22Email%22%7D%5D%2C%22moreToggle%22%3Anull%2C%22msgMore%22%3A%22More%22%2C%22msgClose%22%3A%22Close%22%2C%22customUrl%22%3A%22%22%2C%22location%22%3A%22floating%22%2C%22position%22%3A%22left%22%2C%22columns%22%3A%22auto%22%2C%22gutter%22%3A12%2C%22hideOnMobile%22%3Afalse%2C%22elements%22%3A%5B%22icon%22%5D%2C%22shape%22%3A%22circle%22%2C%22width%22%3A%22auto%22%2C%22style%22%3A%22classic%22%2C%22iconColor%22%3A%22native%22%2C%22bgColor%22%3A%22white%22%2C%22iconColorOnHover%22%3A%22white%22%2C%22bgColorOnHover%22%3A%22native%22%2C%22animation%22%3A%22bounce%22%2C%22transparency%22%3A80%2C%22transparencyOnHover%22%3A100%2C%22widgetId%22%3A%221%22%7D" data-elfsight-social-share-buttons-version="1.6.1" data-elfsight-widget-id="elfsight-social-share-buttons-1"> </div> <footer class="main-footer"> <div class="listing-module"> <div class="container"> <div class="row"> <div class="col"> <div class="listing-headline"> <h2><br/>We’re your advocate</h2> </div> </div> </div> <div class="row"> <div class="listing-item-wrapper col-12 col-md-4"> <div class="listing-item"> <div class="listing-item-icon"> <img alt="" src="https://www.taxpayeradvocate.irs.gov/wp-content/uploads/2020/05/call.png" /> </div> <div class="listing-item-body"> <p>Our advocates will be with you at every turn as we work with you to resolve your tax issue</p> </div> <a class="btn no-border" href="/contact-us/"> <span>Contact an advocate</span> <i class="icon-arrow-small-right"></i> </a> </div> </div> <div class="listing-item-wrapper col-12 col-md-4"> <div class="listing-item"> <div class="listing-item-icon"> <img alt="" src="https://www.taxpayeradvocate.irs.gov/wp-content/uploads/2020/05/pointer.png" /> </div> <div class="listing-item-body"> <p>“We ensure that every taxpayer is treated fairly and that taxpayers know and understand their rights”</p> </div> <a class="btn no-border" href="/get-help/taxpayer-rights/"> <span>Your Taxpayer Rights </span> <i class="icon-arrow-small-right"></i> </a> </div> </div> <div class="listing-item-wrapper col-12 col-md-4"> <div class="listing-item"> <div class="listing-item-icon"> <img alt="" src="https://www.taxpayeradvocate.irs.gov/wp-content/uploads/2020/05/certificate.png" /> </div> <div class="listing-item-body"> <p>Do you know of a tax issue that affects a large group of taxpayers? Let us know by submitting through our Systemic Advocacy Management System (SAMS).</p> </div> <a class="btn no-border" href="https://www.taxpayeradvocate.irs.gov/home/systemic-advocacy-management-system-sams/"> <span>Submit an issue</span> <i class="icon-arrow-small-right"></i> </a> </div> </div> </div> </div> </div> <div class="footer-module"> <div class="background-texture small offset-top"></div> <div class="footer-module-illustration"> <img src="https://www.taxpayeradvocate.irs.gov/wp-content/uploads/2020/10/IRS-TAS_Website-Illustrations_RV7_Our-Mission_3-lower-opacity.png" alt="" /> </div> <div class="container"> <div class="row"> <div class="col-12 col-lg-6 mission"> <div class="mission-body"> <h2>Our Mission</h2> <p style="text-align: left;">As an independent organization within the IRS, the Taxpayer Advocate Service helps taxpayers resolve problems and recommends changes that will prevent problems.</p> <div class="mission-cta-wrapper"> <a href="/about-us/" class="btn bg-teal mission-cta-btn"> <span>Who we are</span> <i class="icon-arrow-small-right"></i> </a> </div> </div> </div> <div class="col-12 col-lg-6 widgets"> <div class="row"> <div class="col-12 col-lg-9 widgets-wrapper"> <a href="/about-us/our-leadership/" class="footer-widget"> <div class="footer-widget-icon"> <img alt="" src="https://www.taxpayeradvocate.irs.gov/wp-content/uploads/2020/05/leadership.png" /> </div> <p class="footer-widget-title"> Our Leadership </p> <i class="icon-arrow-small-right footer-widget-arrow"></i> </a> <a href="/reports/" class="footer-widget"> <div class="footer-widget-icon"> <img alt="" src="https://www.taxpayeradvocate.irs.gov/wp-content/uploads/2020/05/policy-change.png" /> </div> <p class="footer-widget-title"> Reports to Congress </p> <i class="icon-arrow-small-right footer-widget-arrow"></i> </a> <a href="/news-category/success-stories/" class="footer-widget"> <div class="footer-widget-icon"> <img alt="" src="https://www.taxpayeradvocate.irs.gov/wp-content/uploads/2020/05/thumbs-up.png" /> </div> <p class="footer-widget-title"> Success stories </p> <i class="icon-arrow-small-right footer-widget-arrow"></i> </a> <a href="/about-us/careers/" class="footer-widget"> <div class="footer-widget-icon"> <img alt="" src="https://www.taxpayeradvocate.irs.gov/wp-content/uploads/2020/05/briefcase.png" /> </div> <p class="footer-widget-title"> Careers </p> <i class="icon-arrow-small-right footer-widget-arrow"></i> </a> </div> <div class="col-12 col-lg-3 back-to-top-wrapper"> <button class="back-to-top-btn" id="back-to-top"> <i class="icon-arrow-large-up"></i> <span>Back To Top</span> </button> </div> </div> </div> </div> </div> </div> <div class="print-module print-hidden"> <div class="container"> <div class="print-wrapper"> <a class="print-btn" href="javascript:window.print();"> Print page <div class="border-round"> <i class="icon-document"></i> </div> </a> </div> </div> </div> <div class="footer-bottom"> <div class="container"> <div class="row no-gutters menus"> <div class="col-12 col-md-9 footer-menu"> <ul> <li class="footer-menu-item"> <a href="/about-us/" target=""> About us </a> </li> <li class="footer-menu-item"> <a href="/contact-us/" target=""> Contact us </a> </li> <li class="footer-menu-item"> <a href="/about-us/careers/" target=""> Careers </a> </li> <li class="footer-menu-item"> <a href="/contact-us/subscribe-to-tas/" target=""> Subscribe </a> </li> <li class="footer-menu-item"> <a href="/get-help/taxpayer-rights/" target=""> Taxpayer Rights </a> </li> <li class="footer-menu-item"> <a href="https://www.irs.gov/privacy-disclosure/irs-privacy-policy" target="_blank"> Privacy policy </a> </li> <li class="footer-menu-item"> <a href="https://www.taxpayeradvocate.irs.gov/Accessibility/" target=""> Accessibility </a> </li> </ul> </div> <div class="col-12 col-md-3 social-menu"> <ul> <li class="social-menu-item"> <a href="https://www.facebook.com/YourVoiceAtIRS" target="_blank"> <i class="social-icon-facebook"></i> </a> </li> <li class="social-menu-item"> <a href="https://www.twitter.com/yourvoiceatirs" target="_blank"> <i class="social-icon-twitter"></i> </a> </li> <li class="social-menu-item"> <a href="https://www.linkedin.com/company/taxpayer-advocate-service" target="_blank"> <i class="social-icon-linkedin"></i> </a> </li> <li class="social-menu-item"> <a href="https://www.youtube.com/TASNTA" target="_blank"> <i class="social-icon-youtube"></i> </a> </li> </ul> </div> </div> <div class="row no-gutters align-items-center footer-logos"> <div class="col-md-6"> <a class="footer-logo" href="https://www.taxpayeradvocate.irs.gov/"> <img src="https://www.taxpayeradvocate.irs.gov/wp-content/uploads/2020/05/footer_logo_one.svg" alt="footer_logo_one"> </a> </div> <div class="col-md-6"> <div class="footer-logo right"> </div> </div> </div> </div> </div> </footer> <div id="modal-root" class="modal modal-closed"> <div class="modal-backdrop"></div> <div class="modal-wrapper"> <div class="modal-content"> <button class="modal-button-close"> <i class='icon-cross'></i> </button> <div class="modal-content-children"></div> </div> </div> </div> <div class="gtranslate_wrapper" id="gt-wrapper-84246251"></div><div id="wonderpluginlightbox_options" data-skinsfoldername="skins/default/" data-jsfolder="https://www.taxpayeradvocate.irs.gov/wp-content/plugins/wonderplugin-lightbox/engine/" data-autoslide="false" data-showall="false" data-slideinterval="5000" data-showtimer="true" data-timerposition="bottom" data-timerheight="2" data-timercolor="#dc572e" data-timeropacity="1" data-navarrowspos="inside" data-closepos="outside" data-enteranimation="" data-exitanimation="" data-showplaybutton="false" data-alwaysshownavarrows="false" data-bordersize="8" data-showtitleprefix="false" data-responsive="true" data-fullscreenmode="false" data-fullscreentextoutside="true" data-closeonoverlay="true" data-videohidecontrols="false" data-mutevideo="false" data-nativehtml5controls="false" data-enableclick="false" data-enablespacekey="false" data-initvimeo="true" data-inityoutube="true" data-titlestyle="bottom" data-imagepercentage="75" data-enabletouchswipe="true" data-supportdynamiccontent="true" data-autoplay="true" data-html5player="true" data-overlaybgcolor="#000" data-overlayopacity="0.8" data-defaultvideovolume="1" data-bgcolor="#FFF" data-borderradius="0" data-thumbwidth="96" data-thumbheight="72" data-thumbtopmargin="12" data-thumbbottommargin="12" data-barheight="64" data-showtitle="true" data-titleprefix="%NUM / %TOTAL" data-titlebottomcss="color:#333; font-size:14px; font-family:Armata,sans-serif,Arial; overflow:hidden; text-align:left;" data-showdescription="true" data-descriptionbottomcss="color:#333; font-size:12px; font-family:Arial,Helvetica,sans-serif; overflow:hidden; text-align:left; margin:4px 0px 0px; padding: 0px;" data-titleinsidecss="color:#fff; font-size:16px; font-family:Arial,Helvetica,sans-serif; overflow:hidden; text-align:left;" data-descriptioninsidecss="color:#fff; font-size:12px; font-family:Arial,Helvetica,sans-serif; overflow:hidden; text-align:left; margin:4px 0px 0px; padding: 0px;" data-titleoutsidecss="color:#fff; font-size:18px; font-family:Arial,Helvetica,sans-serif; overflow:hidden; text-align:center; margin: 8px;" data-descriptionoutsidecss="color:#fff; font-size:14px; font-family:Arial,Helvetica,sans-serif; overflow:hidden; text-align:center; margin:8px; padding: 0px;" data-videobgcolor="#000" data-html5videoposter="" data-responsivebarheight="false" data-smallscreenheight="415" data-barheightonsmallheight="48" data-notkeepratioonsmallheight="false" data-showsocial="false" data-socialposition="position:absolute;top:100%;right:0;" data-socialpositionsmallscreen="position:absolute;top:100%;right:0;left:0;" data-socialdirection="horizontal" data-socialbuttonsize="32" data-socialbuttonfontsize="18" data-socialrotateeffect="true" data-showfacebook="true" data-showtwitter="true" data-showpinterest="true" data-bordertopmargin="48" data-shownavigation="true" data-navbgcolor="rgba(0,0,0,0.2)" data-shownavcontrol="true" data-hidenavdefault="false" data-hidenavigationonmobile="false" data-hidenavigationonipad="false" data-ga4account="G-D5YGZ2PXB0" data-googleanalyticsaccount="UA-10627322-24" data-wonderplugin-lightbox-options="431006b00c" data-_wp_http_referer="/wp-admin/admin.php?page=wonderplugin_lightbox_show_options" style="display:none;"></div><script>(function($){$(document).ready(function(){$("body").on("click", "a.wplightbox,area.wplightbox,.wplightbox a,.wplightbox area", function(e) {if (typeof wonderpluginLightbox !== undefined){wonderpluginLightbox.processLightbox(this);}return false;});});})(jQuery);</script> <script> var _SEARCHWP_LIVE_AJAX_SEARCH_BLOCKS = true; var _SEARCHWP_LIVE_AJAX_SEARCH_ENGINE = 'default'; var _SEARCHWP_LIVE_AJAX_SEARCH_CONFIG = 'default'; </script> <link rel='stylesheet' id='dzsdtf-styles-css' href='https://www.taxpayeradvocate.irs.gov/wp-content/plugins/directory_table/assets/dzsdtf_styles/dzsdtf_styles.css?ver=6.1.7' media='all' /> <link rel='stylesheet' id='elfsight-social-share-buttons-custom-css' href='https://www.taxpayeradvocate.irs.gov/wp-content/uploads/elfsight-social-share-buttons/elfsight-social-share-buttons-custom.css?ver=1.6.1' media='all' /> <script id='email-subscribers-js-extra'> var es_data = {"messages":{"es_empty_email_notice":"Please enter email address","es_rate_limit_notice":"You need to wait for some time before subscribing again","es_single_optin_success_message":"Successfully Subscribed.","es_email_exists_notice":"Email Address already exists!","es_unexpected_error_notice":"Oops.. Unexpected error occurred.","es_invalid_email_notice":"Invalid email address","es_try_later_notice":"Please try after some time"},"es_ajax_url":"https:\/\/www.taxpayeradvocate.irs.gov\/wp-admin\/admin-ajax.php"}; </script> <script src='https://www.taxpayeradvocate.irs.gov/wp-content/plugins/email-subscribers-premium/lite/public/js/email-subscribers-public.js?ver=5.6.18' id='email-subscribers-js'></script> <script id='swp-live-search-client-js-extra'> var searchwp_live_search_params = []; searchwp_live_search_params = {"ajaxurl":"https:\/\/www.taxpayeradvocate.irs.gov\/wp-admin\/admin-ajax.php","origin_id":253,"config":{"default":{"engine":"default","input":{"delay":300,"min_chars":3},"results":{"position":"bottom","width":"auto","offset":{"x":0,"y":5}},"spinner":{"lines":12,"length":8,"width":3,"radius":8,"scale":1,"corners":1,"color":"#424242","fadeColor":"transparent","speed":1,"rotate":0,"animation":"searchwp-spinner-line-fade-quick","direction":1,"zIndex":2000000000,"className":"spinner","top":"50%","left":"50%","shadow":"0 0 1px transparent","position":"absolute"}},"irsnoticelookup_config":{"engine":"irsnoticelookup","input":{"delay":0,"min_chars":2},"results":{"position":"top","width":"css","offset":{"x":0,"y":0}},"spinner":{"lines":0,"animation":"searchwp-spinner-line-fade-quick","className":"loader-search","position":"relative","top":"10px","left":0}},"mainsearchoverlay_config":{"engine":"mainsearchoverlay","input":{"delay":0,"min_chars":2},"results":{"position":"top","width":"css","offset":{"x":0,"y":0}},"spinner":{"lines":0,"animation":"searchwp-spinner-line-fade-quick","className":"loader-search","position":"relative","top":"25px","left":0}}},"msg_no_config_found":"No valid SearchWP Live Search configuration found!","aria_instructions":"When autocomplete results are available use up and down arrows to review and enter to go to the desired page. Touch device users, explore by touch or with swipe gestures."};; </script> <script src='https://www.taxpayeradvocate.irs.gov/wp-content/plugins/searchwp-live-ajax-search/assets/javascript/dist/script.min.js?ver=1.7.5' id='swp-live-search-client-js'></script> <script id='es_starter_main_js-js-extra'> var ig_es_starter_main_js_params = {"show_opt_in_consent":"yes","session_tracking_enabled":"yes","user_logged_in":"no","consent_opt_in_message":"","consent_opt_out_message":"No Thanks","conset_after_opt_out_message":"You won't receive further emails from us, thank you!","ajax_url":"https:\/\/www.taxpayeradvocate.irs.gov\/wp-admin\/admin-ajax.php","security":"9aab8ad595"}; </script> <script src='https://www.taxpayeradvocate.irs.gov/wp-content/plugins/email-subscribers-premium/starter/assets/js/starter-main.js?ver=5.6.18' id='es_starter_main_js-js'></script> <script src='https://www.taxpayeradvocate.irs.gov/wp-content/plugins/elfsight-social-share-buttons-cc/assets/elfsight-social-share-buttons.js?ver=1.6.1' id='elfsight-social-share-buttons-js'></script> <script id='gt_widget_script_84246251-js-before'> window.gtranslateSettings = /* document.write */ window.gtranslateSettings || {};window.gtranslateSettings['84246251'] = {"default_language":"en","languages":["en","es","zh-TW","zh-CN","tl","vi","ar","fr","ko","ru","pt","ht","hi"],"url_structure":"sub_domain","native_language_names":1,"flag_style":"3d","flag_size":16,"wrapper_selector":"#gt-wrapper-84246251","alt_flags":{"en":"usa","pt":"brazil"},"horizontal_position":"right","vertical_position":"top","flags_location":"https:\/\/www.taxpayeradvocate.irs.gov\/wp-content\/plugins\/gtranslate\/flags\/"}; </script><script src="https://www.taxpayeradvocate.irs.gov/wp-content/plugins/gtranslate/js/popup.js?ver=6.1.7" data-no-optimize="1" data-no-minify="1" data-gt-orig-url="/" data-gt-orig-domain="www.taxpayeradvocate.irs.gov" data-gt-widget-id="84246251" defer></script></body> </html>

CINXE.COM

Home - Taxpayer Advocate Service (TAS) - Taxpayer Advocate Service