Taxpayer Advocate | Internal Revenue Service

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selected="selected">No</option></select></div> </div> <div class="form-item form-group js-form-item form-type-select js-form-type-select form-item-field-pup-historical js-form-item-field-pup-historical"> <label for="edit-field-pup-historical" class="control-label">Include Historical Content</label> <div class="select-style select-wrapper"><select data-drupal-selector="edit-field-pup-historical" class="form-select form-control" id="edit-field-pup-historical" name="field_pup_historical"><option value="All" >- Any -</option><option value="1" selected="selected">No</option></select></div> </div> <div data-drupal-selector="edit-actions" class="form-actions form-group js-form-wrapper form-wrapper" id="edit-actions"><button title="Search" data-drupal-selector="edit-submit-pup-site-index-search" class="button js-form-submit form-submit btn-primary btn icon-before" type="submit" id="edit-submit-pup-site-index-search" value="Search"><span class="icon glyphicon glyphicon-search" aria-hidden="true"></span> Search</button></div> </div> </form> </div> </div> </div> </div> </li> <li id="pup-mobile-navbar-infoBtn" class="pup-header-mobile-menu__infoBtn"> <div class="region region-help-menu-mobile"> <a href="/help/let-us-help-you" data-drupal-link-system-path="node/16916">Help</a> </div> </li> <li> <button type="button" id="pup-mobile-navbar-menuBtn" class="btn btn-link pup-header-mobile-menu__menuBtn mobile-menu-icon" data-target="#pup-header-nav-collapse"> Menu </button> </li> </ul> </div> </div> </div> </div> <div class="header-nav hidden-xs hidden-sm"> <div class="container-fluid"> <div class="region region-site-navigation"> <nav role="navigation" aria-labelledby="block-mainnavigationmobile-2-menu" id="block-mainnavigationmobile-2" data-block-plugin-id="system_menu_block:main_mobile"> <h2 class="visually-hidden" id="block-mainnavigationmobile-2-menu">Main navigation</h2> <a id="stickyNavLogo" class="logo navbar-btn pull-left" href="/" title="Home" rel="home"> <img src="/themes/custom/pup_base/IRS-Logo.svg" alt="Home"> </a> <ul data-block="mainnavigationmobile_2" class="menu nav" id="accessible-megamenu-navigation"> <li class="expanded megamenu-top-nav-item dropdown"> <a href="/filing" aria-controls="accessible-megamenu-file-submenu" aria-expanded="false" aria-label="File menu has additional options. Use the spacebar to open the File sub menu or enter to navigate to the File page." role="application" id="accessible-megamenu-nav-item-0">File</a> <ul data-block="mainnavigationmobile_2" class="menu dropdown-menu" id="accessible-megamenu-file-submenu" aria-expanded="false" aria-hidden="true" aria-labelledby="accessible-megamenu-nav-item-0" role="region"> <div class="mega-menu-container"> <li><a href="/filing" class="mobile-only-text" id="accessible-megamenu-file-submenu-0" data-drupal-link-system-path="node/19656">Overview</a> </li> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-file-submenu-1">INFORMATION FOR…</span> </li> <li><a href="/how-to-file-your-taxes-step-by-step" id="accessible-megamenu-file-submenu-2" data-drupal-link-system-path="node/19456">Individuals</a> </li> <li><a href="/businesses" id="accessible-megamenu-file-submenu-3" data-drupal-link-system-path="node/18976">Business & Self Employed</a> </li> <li><a href="/charities-and-nonprofits" id="accessible-megamenu-file-submenu-4" data-drupal-link-system-path="node/58461">Charities and Nonprofits</a> </li> <li><a href="/individuals/international-taxpayers" id="accessible-megamenu-file-submenu-5" data-drupal-link-system-path="node/19696">International Taxpayers</a> </li> <li><a href="/government-entities/federal-state-local-governments" id="accessible-megamenu-file-submenu-6" data-drupal-link-system-path="node/19446">Federal State and Local Governments</a> </li> <li><a href="/government-entities/indian-tribal-governments" id="accessible-megamenu-file-submenu-7" data-drupal-link-system-path="node/19601">Indian Tribal Governments</a> </li> <li><a href="/tax-exempt-bonds" id="accessible-megamenu-file-submenu-8" data-drupal-link-system-path="node/19671">Tax Exempt Bonds</a> </li> </div> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-file-submenu-9">FILING FOR INDIVIDUALS</span> </li> <li><a href="/filing/individuals/how-to-file" id="accessible-megamenu-file-submenu-10" data-drupal-link-system-path="node/22856">How to File</a> </li> <li><a href="/filing/individuals/when-to-file" id="accessible-megamenu-file-submenu-11" data-drupal-link-system-path="node/22726">When to File</a> </li> <li><a href="/filing/where-to-file-tax-returns-addresses-listed-by-return-type" id="accessible-megamenu-file-submenu-12" data-drupal-link-system-path="node/2442">Where to File</a> </li> <li><a href="/filing/individuals/update-my-information" id="accessible-megamenu-file-submenu-13" data-drupal-link-system-path="node/22861">Update Your Information</a> </li> </div> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-file-submenu-14">POPULAR</span> </li> <li><a href="/individuals/get-transcript" id="accessible-megamenu-file-submenu-15" data-drupal-link-system-path="node/136676">Get Your Tax Record</a> </li> <li><a href="/businesses/small-businesses-self-employed/get-an-employer-identification-number" id="accessible-megamenu-file-submenu-16" data-drupal-link-system-path="node/17153">Apply for an Employer ID Number (EIN)</a> </li> <li><a href="/filing/wheres-my-amended-return" id="accessible-megamenu-file-submenu-17" data-drupal-link-system-path="node/17175">Check Your Amended Return Status</a> </li> <li><a href="/identity-theft-fraud-scams/get-an-identity-protection-pin" id="accessible-megamenu-file-submenu-18" data-drupal-link-system-path="node/16696">Get an Identity Protection PIN (IP PIN)</a> </li> <li><a href="/file-your-taxes-for-free" id="accessible-megamenu-file-submenu-19" data-drupal-link-system-path="node/141421">File Your Taxes for Free</a> </li> </div> </div> </ul> </li> <li class="expanded megamenu-top-nav-item dropdown"> <a href="/payments" aria-controls="accessible-megamenu-pay-submenu" aria-expanded="false" aria-label="Pay menu has additional options. Use the spacebar to open the Pay sub menu or enter to navigate to the Pay page." role="application" id="accessible-megamenu-nav-item-1">Pay</a> <ul data-block="mainnavigationmobile_2" class="menu dropdown-menu" id="accessible-megamenu-pay-submenu" aria-expanded="false" aria-hidden="true" aria-labelledby="accessible-megamenu-nav-item-1" role="region"> <div class="mega-menu-container"> <li><a href="/payments" class="mobile-only-text" id="accessible-megamenu-pay-submenu-0" data-drupal-link-system-path="node/19551">Overview</a> </li> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-pay-submenu-1">PAY BY</span> </li> <li><a href="/payments/direct-pay-with-bank-account" id="accessible-megamenu-pay-submenu-2" data-drupal-link-system-path="node/10224">Bank Account (Direct Pay)</a> </li> <li><a href="/payments/online-payment-agreement-application" id="accessible-megamenu-pay-submenu-3" data-drupal-link-system-path="node/16716">Payment Plan (Installment Agreement)</a> </li> <li><a href="/payments/eftps-the-electronic-federal-tax-payment-system" id="accessible-megamenu-pay-submenu-4" data-drupal-link-system-path="node/15488">Electronic Federal Tax Payment System (EFTPS)</a> </li> </div> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-pay-submenu-5">POPULAR</span> </li> <li><a href="/your-account" id="accessible-megamenu-pay-submenu-6" data-drupal-link-system-path="node/126776">Your Online Account</a> </li> <li><a href="/individuals/tax-withholding-estimator" id="accessible-megamenu-pay-submenu-7" data-drupal-link-system-path="node/107181">Tax Withholding Estimator</a> </li> <li><a href="/businesses/small-businesses-self-employed/estimated-taxes" id="accessible-megamenu-pay-submenu-8" data-drupal-link-system-path="node/17135">Estimated Taxes</a> </li> <li><a href="/payments/penalties" id="accessible-megamenu-pay-submenu-9" data-drupal-link-system-path="node/91826">Penalties</a> </li> </div> </div> </ul> </li> <li class="expanded megamenu-top-nav-item dropdown"> <a href="/refunds" aria-controls="accessible-megamenu-refunds-submenu" aria-expanded="false" aria-label="Refunds menu has additional options. Use the spacebar to open the Refunds sub menu or enter to navigate to the Refunds page." role="application" id="accessible-megamenu-nav-item-2">Refunds</a> <ul data-block="mainnavigationmobile_2" class="menu dropdown-menu" id="accessible-megamenu-refunds-submenu" aria-expanded="false" aria-hidden="true" aria-labelledby="accessible-megamenu-nav-item-2" role="region"> <div class="mega-menu-container"> <li><a href="/refunds" class="mobile-only-text" id="accessible-megamenu-refunds-submenu-0" data-drupal-link-system-path="node/130131">Overview</a> </li> <div class="mega-menu-column no-header-extra-padding"> <li><a href="/wheres-my-refund" class="mega-menu-column-header" id="accessible-megamenu-refunds-submenu-1" data-drupal-link-system-path="node/19556">Where’s My Refund?</a> </li> <li><a href="/refunds/get-your-refund-faster-tell-irs-to-direct-deposit-your-refund-to-one-two-or-three-accounts" id="accessible-megamenu-refunds-submenu-2" data-drupal-link-system-path="node/10971">Direct deposit</a> </li> <li><a href="/filing/wheres-my-amended-return" id="accessible-megamenu-refunds-submenu-3" data-drupal-link-system-path="node/17175">Where’s My Amended Return?</a> </li> </div> </div> </ul> </li> <li class="expanded megamenu-top-nav-item dropdown"> <a href="/credits-and-deductions" aria-controls="accessible-megamenu-credits-deductions-submenu" aria-expanded="false" aria-label="Credits & Deductions menu has additional options. Use the spacebar to open the Credits & Deductions sub menu or enter to navigate to the Credits & Deductions page." role="application" id="accessible-megamenu-nav-item-3">Credits & Deductions</a> <ul data-block="mainnavigationmobile_2" class="menu dropdown-menu" id="accessible-megamenu-credits-deductions-submenu" aria-expanded="false" aria-hidden="true" aria-labelledby="accessible-megamenu-nav-item-3" role="region"> <div class="mega-menu-container"> <li><a href="/credits-and-deductions" class="mobile-only-text" id="accessible-megamenu-credits-deductions-submenu-0" data-drupal-link-system-path="node/80206">Overview</a> </li> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-credits-deductions-submenu-1">INFORMATION FOR...</span> </li> <li><a href="/credits-and-deductions-for-individuals" title="For you and your family" id="accessible-megamenu-credits-deductions-submenu-2" data-drupal-link-system-path="node/5">Individuals</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> For you and your family </span> </li> <li><a href="/credits-deductions/businesses" title="Standard mileage and other information" id="accessible-megamenu-credits-deductions-submenu-3" data-drupal-link-system-path="node/19941">Businesses & Self-Employed</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Standard mileage and other information </span> </li> </div> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-credits-deductions-submenu-4">POPULAR</span> </li> <li><a href="/credits-deductions/individuals/earned-income-tax-credit-eitc" id="accessible-megamenu-credits-deductions-submenu-5" data-drupal-link-system-path="node/18966">Earned Income Credit (EITC)</a> </li> <li><a href="/credits-deductions/individuals/child-tax-credit" id="accessible-megamenu-credits-deductions-submenu-6" data-drupal-link-system-path="node/771">Child Tax Credit</a> </li> <li><a href="/credits-deductions/clean-vehicle-and-energy-credits" id="accessible-megamenu-credits-deductions-submenu-7" data-drupal-link-system-path="node/126641">Clean Energy and Vehicle Credits</a> </li> <li><a href="/help/ita/how-much-is-my-standard-deduction" id="accessible-megamenu-credits-deductions-submenu-8" data-drupal-link-system-path="node/5229">Standard Deduction</a> </li> <li><a href="/retirement-plans" id="accessible-megamenu-credits-deductions-submenu-9" data-drupal-link-system-path="node/19741">Retirement Plans</a> </li> </div> </div> </ul> </li> <li class="expanded megamenu-top-nav-item dropdown"> <a href="/forms-instructions" aria-controls="accessible-megamenu-forms-instructions-submenu" aria-expanded="false" aria-label="Forms & Instructions menu has additional options. Use the spacebar to open the Forms & Instructions sub menu or enter to navigate to the Forms & Instructions page." role="application" id="accessible-megamenu-nav-item-4">Forms & Instructions</a> <ul data-block="mainnavigationmobile_2" class="menu dropdown-menu" id="accessible-megamenu-forms-instructions-submenu" aria-expanded="false" aria-hidden="true" aria-labelledby="accessible-megamenu-nav-item-4" role="region"> <div class="mega-menu-container"> <li><a href="/forms-instructions" class="mobile-only-text" id="accessible-megamenu-forms-instructions-submenu-0" data-drupal-link-system-path="node/6">Overview</a> </li> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-forms-instructions-submenu-1">POPULAR FORMS & INSTRUCTIONS</span> </li> <li><a href="/forms-pubs/about-form-1040" title="Individual Tax Return" id="accessible-megamenu-forms-instructions-submenu-2" data-drupal-link-system-path="node/16022">Form 1040</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Individual Tax Return </span> </li> <li><a href="/pub/irs-pdf/i1040gi.pdf" title="Instructions for Form 1040 " id="accessible-megamenu-forms-instructions-submenu-3">Form 1040 Instructions</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Instructions for Form 1040 </span> </li> <li><a href="/forms-pubs/about-form-w-9" title="Request for Taxpayer Identification Number (TIN) and Certification" id="accessible-megamenu-forms-instructions-submenu-4" data-drupal-link-system-path="node/15825">Form W-9</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Request for Taxpayer Identification Number (TIN) and Certification </span> </li> <li><a href="/forms-pubs/about-form-4506-t" title="Request for Transcript of Tax Return" id="accessible-megamenu-forms-instructions-submenu-5" data-drupal-link-system-path="node/10554">Form 4506-T</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Request for Transcript of Tax Return </span> </li> </div> <div class="mega-menu-column extra-padding"> <li><a href="/forms-pubs/about-form-w-4" class="mega-menu-column-header" title="Employee's Withholding Certificate" id="accessible-megamenu-forms-instructions-submenu-6" data-drupal-link-system-path="node/15498">Form W-4</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Employee's Withholding Certificate </span> </li> <li><a href="/forms-pubs/about-form-941" title="Employer's Quarterly Federal Tax Return" id="accessible-megamenu-forms-instructions-submenu-7" data-drupal-link-system-path="node/53446">Form 941</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Employer's Quarterly Federal Tax Return </span> </li> <li><a href="/forms-pubs/about-form-w-2" title="Employers engaged in a trade or business who pay compensation" id="accessible-megamenu-forms-instructions-submenu-8" data-drupal-link-system-path="node/5737">Form W-2</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Employers engaged in a trade or business who pay compensation </span> </li> <li><a href="/forms-pubs/about-form-9465" title="Installment Agreement Request" id="accessible-megamenu-forms-instructions-submenu-9" data-drupal-link-system-path="node/15532">Form 9465</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Installment Agreement Request </span> </li> </div> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-forms-instructions-submenu-10">POPULAR FOR TAX PROS</span> </li> <li><a href="/forms-pubs/about-form-1040x" title="Amend/Fix Return" id="accessible-megamenu-forms-instructions-submenu-11" data-drupal-link-system-path="node/19996">Form 1040-X</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Amend/Fix Return </span> </li> <li><a href="/forms-pubs/about-form-2848" title="Apply for Power of Attorney" id="accessible-megamenu-forms-instructions-submenu-12" data-drupal-link-system-path="node/15839">Form 2848</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Apply for Power of Attorney </span> </li> <li><a href="/forms-pubs/about-form-w-7" title="Apply for an ITIN" id="accessible-megamenu-forms-instructions-submenu-13" data-drupal-link-system-path="node/15536">Form W-7</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Apply for an ITIN </span> </li> <li><a href="/pub/irs-pdf/pcir230.pdf" title="Rules Governing Practice before IRS" id="accessible-megamenu-forms-instructions-submenu-14">Circular 230</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Rules Governing Practice before IRS </span> </li> </div> </div> </ul> </li> </ul> </nav> <div class="pup-site-header-search-block pup-search-box-hidden"> <div class="pup-site-header-search-block__searchfield"> <form data-block="pup_irs_exposedformpup_site_index_searchsite_search_srt_relevance_2" action="/site-index-search" method="get" id="views-exposed-form-pup-site-index-search-site-search-srt-relevance--2" accept-charset="UTF-8" novalidate> <div class="form--inline form-inline clearfix"> <div class="form-item form-group js-form-item form-type-search-api-autocomplete js-form-type-search-api-autocomplete form-item-search js-form-item-search"> <label for="search-main" class="control-label">Search</label> <input placeholder="Search" aria-label="Search" data-drupal-selector="edit-search" class="form-text form-control" type="text" id="search-main" name="search" value="" size="30" maxlength="128" /> </div> <div class="form-item form-group js-form-item form-type-select js-form-type-select form-item-field-pup-historical-1 js-form-item-field-pup-historical-1"> <label for="edit-field-pup-historical-1--2" class="control-label">Include Historical Content</label> <div class="select-style select-wrapper"><select data-drupal-selector="edit-field-pup-historical-1" class="form-select form-control" id="edit-field-pup-historical-1--2" name="field_pup_historical_1"><option value="All" >- Any -</option><option value="1" selected="selected">No</option></select></div> </div> <div class="form-item form-group js-form-item form-type-select js-form-type-select form-item-field-pup-historical js-form-item-field-pup-historical"> <label for="edit-field-pup-historical--2" class="control-label">Include Historical Content</label> <div class="select-style select-wrapper"><select data-drupal-selector="edit-field-pup-historical" class="form-select form-control" id="edit-field-pup-historical--2" name="field_pup_historical"><option value="All" >- Any -</option><option value="1" selected="selected">No</option></select></div> </div> <div data-drupal-selector="edit-actions" class="form-actions form-group js-form-wrapper form-wrapper" id="edit-actions--2"><button title="Search" data-drupal-selector="edit-submit-pup-site-index-search-2" class="button js-form-submit form-submit btn-primary btn icon-before" type="submit" id="edit-submit-pup-site-index-search--2" value="Search"><span class="icon glyphicon glyphicon-search" aria-hidden="true"></span> Search</button></div> </div> </form> </div> </div> </div> </div> </div> <div id="pup-info-menu-collapse" class="pup-header-content-rt col-xs-12 hidden-md hidden-lg collapse no-gutter"> <div class="region region-info-menu-collapsible"> <nav role="navigation" aria-labelledby="block-pup-irs-informationmenu-menu" id="block-pup-irs-informationmenu" data-block-plugin-id="system_menu_block:pup-info-menu" class="pup-nav-en"> <h2 class="visually-hidden" id="block-pup-irs-informationmenu-menu">Information Menu</h2> <ul data-block="pup_irs_informationmenu" class="menu menu--pup-info-menu nav"> <li class="first"> <a href="/help/let-us-help-you" title="Help" data-drupal-link-system-path="node/16916">Help</a> </li> <li> <a href="/newsroom" title="News" data-drupal-link-system-path="node/19646">News</a> </li> <li> <a href="/charities-and-nonprofits" data-drupal-link-system-path="node/58461">Charities & Nonprofits</a> </li> <li class="last"> <a href="/tax-professionals" data-drupal-link-system-path="node/11">Tax Pros</a> </li> </ul> </nav> </div> </div> <div id="pup-header-nav-collapse" class="pup-header-content-rt col-xs-12 hidden-md hidden-lg collapse no-gutter"> <div class="region region-header-nav-collapsible"> <section id="block-accordionmainnavigationmobile" data-block-plugin-id="accordion_menus_block:main_mobile" class="block block-accordion-menus block-accordion-menus-blockmain-mobile clearfix"> <div class="accordion_menus_block_container main_mobile"> <h2 class="accordion-title"> <a href="#">File</a> </h2> <div class="accordion_menus-block-content"> <ul><li><a href="/filing" class="mobile-only-text">Overview</a></li><li><span 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(简体)</a></li><li hreflang="zh-hant" data-drupal-link-system-path="node/18846" class="zh-hant"><a href="/zh-hant/taxpayer-advocate" class="language-link" lang="zh-hant" xml:lang="zh-hant" hreflang="zh-hant" data-drupal-link-system-path="node/18846">中文 (繁體)</a></li><li hreflang="ko" data-drupal-link-system-path="node/18846" class="ko"><a href="/ko/taxpayer-advocate" class="language-link" lang="ko" xml:lang="ko" hreflang="ko" data-drupal-link-system-path="node/18846">한국어</a></li><li hreflang="ru" data-drupal-link-system-path="node/18846" class="ru"><a href="/ru/taxpayer-advocate" class="language-link" lang="ru" xml:lang="ru" hreflang="ru" data-drupal-link-system-path="node/18846">Русский</a></li><li hreflang="vi" data-drupal-link-system-path="node/18846" class="vi"><a href="/vi/taxpayer-advocate" class="language-link" lang="vi" xml:lang="vi" hreflang="vi" data-drupal-link-system-path="node/18846">Tiếng Việt</a></li><li hreflang="ht" data-drupal-link-system-path="node/18846" class="ht"><a href="/ht/taxpayer-advocate" class="language-link" lang="ht" xml:lang="ht" hreflang="ht" data-drupal-link-system-path="node/18846">Kreyòl ayisyen</a></li></ul> </section> </div> </div> </div> </div> <div role="main" id="main-content" class="pup-main-container container js-quickedit-main-content"> <div class="row"> <aside class="sidebar-left col-sm-12 col-md-3 col-lg-3" role="complementary"> <div class="region region-sidebar-first"> <section id="block-pup-irs-puphierarchicaltaxonomymenu" data-block-plugin-id="pup_hierarchical_taxonomy_menu" class="block block-pup-hierarchical-taxonomy-menu clearfix"> <div class="pup-second-nav-header"> <h3 class="pup-second-nav-heading"> <button id="pup-snav" class="pup-second-nav-btn hidden-md hidden-lg" aria-controls="pup-snav-menu-links" aria-expanded="false" type="button">More In Taxpayer Advocate Service <i aria-hidden="true" class="fa fa-plus"></i> </button> </h3> </div> <div id="pup-snav-menu-links" aria-labelledby="pup-snav"> <ul class="menu nav 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title="Systemic Advocacy" id="term-24961" rel="child" lang="en" xml:lang="en" hreflang="en">Systemic Advocacy</a> </li> </ul> </div> </section> </div> </aside> <section class="body-content col-sm-12 col-md-9 col-lg-9" id="main-content"> <div class="region region-content"> <div data-drupal-messages-fallback class="hidden"></div> <article class="node node--type-landing_page node--view-mode-full clearfix"> <div> <div class="pup-multi-row-landing-page"> <div class="row"> <div class="col-lg-12 col-md-12 col-sm-12"> <div class="block-region-first-row-col-1"> <section data-block-plugin-id="block_content:3fca9d0d-726e-4b69-a5b3-287da6d64dff" class="block block-block-content block-block-content3fca9d0d-726e-4b69-a5b3-287da6d64dff clearfix"> <div class="field field--name-body field--type-text-with-summary field--label-hidden field--item"><div class="row"> <div class="col-md-6" style="padding-top: 20px"> <div data-embed-button="media_browser" data-entity-embed-display="view_mode:media.embedded" data-entity-embed-display-settings="[]" data-entity-type="media" data-entity-uuid="7575618b-bf88-4294-aad5-b47a5d1b4666" data-langcode="en" class="embedded-entity"><div> <div class="field field--name-image field--type-image field--label-hidden field--item"> <img src="/pub/image/resolve-irs-tax-situation-english_0.png" width="6667" height="4000" alt="Left hand writing Taxpayer Advocate Service in a notebook with a yellow pencil. Need help resolving your difficult IRS tax situation? Visit the Taxpayer Advocate Service website and learn how we help taxpayers resolve their IRS problem. Taxpayer Advocate Service logo." title="Left hand writing Taxpayer Advocate Service in a notebook with a yellow pencil. Need help resolving your difficult IRS tax situation? Visit the Taxpayer Advocate Service website and learn how we help taxpayers resolve their IRS problem. Taxpayer Advocate Service logo." loading="lazy" typeof="foaf:Image" class="img-responsive"> </div> </div> </div> </div> <div class="col-md-6" style="left: 1px; top: 2px;"> <h2>Get help with your IRS problems</h2> <a 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/?utm_source=TASweb&utm_medium=Web&utm_campaign=Banner">Learn more</a></div> </div> <p> </p> </div> </section> <section data-block-plugin-id="block_content:bc23a0b2-a904-46be-bcb4-7ef7acbbb888" class="block block-block-content block-block-contentbc23a0b2-a904-46be-bcb4-7ef7acbbb888 clearfix"> <div class="field field--name-body field--type-text-with-summary field--label-hidden field--item"><div style="padding: 10px 20px; border: 1px solid rgb(204, 204, 204); border-image: none; margin-bottom: 30px; min-height: 205px;"> <div style="width: 35%; padding-top: 3%; padding-right: 5%; float: left; display: inline-block;"> <div data-embed-button="media_browser" data-entity-embed-display="view_mode:media.embedded" data-entity-embed-display-settings="[]" data-entity-type="media" data-entity-uuid="f045217a-3174-46b2-84e0-bb28718b422b" data-langcode="en" class="embedded-entity"><div> <div class="field field--name-image field--type-image field--label-hidden field--item"> <img src="/pub/image/TASLogo_Black_CMYK_300dpi_TASLogo_170.jpg" width="170" height="101" alt="Taxpayer Advocate Service: Your Voice at the IRS" title="Taxpayer Advocate Service: Your Voice at the IRS" loading="lazy" typeof="foaf:Image" class="img-responsive"> </div> </div> </div> <p><a aria-label="Visit TAS Website" class="btn btn-primary" href="https://www.taxpayeradvocate.irs.gov/" role="button" style="width:" title="Visit TAS Website" wtype>Visit TAS website</a></p> </div> <div style="width: 65%; display: inline-block;"> <h2 class="block-title" style="padding-left: 3%;">Common issues</h2> <div class="col-md-6"> <ul> <li><a href="https://www.taxpayeradvocate.irs.gov/get-help/refunds/refund-offsets">Tax refund offsets</a></li> <li><a href="https://www.taxpayeradvocate.irs.gov/get-help/paying-taxes/cant-pay-my-taxes">I can't pay my taxes</a></li> <li><a href="https://www.taxpayeradvocate.irs.gov/get-help/refunds/i-dont-have-my-refund">I don't have my refund</a></li> <li><a href="https://www.taxpayeradvocate.irs.gov/get-help/general/i-got-a-notice-from-the-irs">I got a notice from the IRS</a></li> </ul> </div> <div class="col-md-6"> <ul> <li><a href="https://www.taxpayeradvocate.irs.gov/get-help/taxpayer-rights">I want to know about my rights</a></li> <li><a href="https://www.taxpayeradvocate.irs.gov/get-help/filing-returns/free-file-options">I want to file for free</a></li> <li><a href="https://www.taxpayeradvocate.irs.gov/get-help/issues-errors/i-made-a-mistake-on-my-taxes">I made a mistake on my taxes</a></li> <li><a href="https://www.taxpayeradvocate.irs.gov/get-help/credits/claiming-the-eitc">I have questions about the Earned Income Tax Credit</a></li> </ul> <p> </p> <p class="col-xs-offset-1"><a href="https://www.taxpayeradvocate.irs.gov/get-help">More issues</a></p> </div> </div> <div> </div> </div> </div> </section> </div> </div> </div> <div class="row"> <div class="col-lg-6 col-md-6 col-sm-12"> <div class="block-region-second-row-col-1"> <section data-block-plugin-id="block_content:fdf2ba8c-72b4-488f-858b-4e71e50101c9" class="block block-block-content block-block-contentfdf2ba8c-72b4-488f-858b-4e71e50101c9 clearfix"> <div class="field field--name-body field--type-text-with-summary field--label-hidden field--item"><div style="padding: 10px 20px; border: 1px solid rgb(204, 204, 204); border-image: none; margin-bottom: 30px; min-height: 268px;"> <h2>Tax news & information</h2> <p><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="fcb999f6-5654-47c5-a9f6-8b0c9b5ec6de" href="https://www.taxpayeradvocate.irs.gov/taxnews-information/" title="TAS Tax news & information">Get all the latest tax news and information</a></p> </div> </div> </section> </div> </div> <div class="col-lg-6 col-md-6 col-sm-12"> <div class="block-region-second-row-col-2"> <section data-block-plugin-id="block_content:fbac26a5-2481-47d2-a854-537adfe65a86" class="block block-block-content block-block-contentfbac26a5-2481-47d2-a854-537adfe65a86 open-html-style clearfix"> <div class="field field--name-body field--type-text-with-summary field--label-hidden field--item"><div data-embed-button="media_browser" data-entity-embed-display="view_mode:media.embedded" data-entity-embed-display-settings="[]" data-entity-type="media" data-entity-uuid="e4d0e495-2adb-4d8e-8171-2a0e37daab52" data-langcode="en" class="embedded-entity"><div> <div class="field field--name-image field--type-image field--label-hidden field--item"> <img src="/pub/image/nta-blog-blue_0.png" width="445" height="167" alt="National Taxpayer Advocate NTA Blog" title="National Taxpayer Advocate NTA Blog" loading="lazy" typeof="foaf:Image" class="img-responsive"> </div> </div> </div> <p><a href="https://www.taxpayeradvocate.irs.gov/news/nta-blog/what-taxpayers-should-do-when-their-refund-is-stolen/2025/03/">What taxpayers should do when their refund is stolen</a></p> <p></p> <p>Read the NTA's <a href="https://www.taxpayeradvocate.irs.gov/taxnews-information/blogs-nta" onclick="ga('send', 'event', 'Outbound Links', 'Click', 'web.archive.org/web/20200727200058/https:');">prior blogs</a></p> </div> </section> </div> </div> </div> <div class="row"> <div class="col-lg-4 col-md-4 col-sm-12"> <div class="block-region-third-row-col-1"> <section data-block-plugin-id="block_content:70db0ab8-c5b2-4393-a2ec-c47352aa2bf6" class="block block-block-content block-block-content70db0ab8-c5b2-4393-a2ec-c47352aa2bf6 clearfix"> <div class="field field--name-body field--type-text-with-summary field--label-hidden field--item"><div style="padding: 10px 20px; border: 1px solid rgb(204, 204, 204); border-image: none; margin-bottom: 30px; min-height: 205px;"> <h2>About us</h2> <ul> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="8a7620d0-5b3f-467f-80bf-b21c5c871a54" href="/advocate/the-taxpayer-advocate-service-is-your-voice-at-the-irs" title="The Taxpayer Advocate Service is your voice at the IRS">Who we are</a></li> <li><a href="https://www.taxpayeradvocate.irs.gov/news-category/success-stories">How we've helped</a></li> <li><a href="https://www.taxpayeradvocate.irs.gov/about-us/our-leadership">Our leadership</a></li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="4310da99-b0b8-4d48-bfe7-037b21c756a2" href="/advocate/systemic-advocacy-management-system-sams" title="Systemic Advocacy: Report a systemic issue">Report a systemic tax issue</a></li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="ff28ba1d-3d3e-4e28-8347-73fe352d2850" href="/advocate/history-of-the-office-of-the-taxpayer-advocate" title="History of the Office of the Taxpayer Advocate">History of the National Taxpayer Advocate</a></li> </ul> <p> </p> </div> </div> </section> </div> </div> <div class="col-lg-4 col-md-4 col-sm-12"> <div class="block-region-third-row-col-2"> <section data-block-plugin-id="block_content:e314c2a2-62ba-42b4-8a80-c8b52367f609" class="block block-block-content block-block-contente314c2a2-62ba-42b4-8a80-c8b52367f609 clearfix"> <div class="field field--name-body field--type-text-with-summary field--label-hidden field--item"><div style="padding: 10px 20px; border: 1px solid rgb(204, 204, 204); border-image: none; margin-bottom: 30px; min-height: 227px;"> <h2>Resources</h2> <ul> <li><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="335865d5-8d11-4cf3-afc4-1fc2d2d4f17b" href="https://www.taxpayeradvocate.irs.gov/contact-us/#FindlocalTAS" title="Find a local TAS office">How to contact your 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