What Is IRS Form 911 Used For and Who Qualifies?

IRS Form 911 is a free request for help from the Taxpayer Advocate Service, an independent office inside the IRS that steps in when normal channels have failed. Its full name is “Request for Taxpayer Advocate Service Assistance (and Application for Taxpayer Assistance Order).”¹ File it when the IRS is about to garnish your wages, levy your bank account, or seize property, or when a tax matter has been stuck for months with no explanation.

The Taxpayer Advocate Service (TAS) works inside the IRS but is not part of the team causing your problem. Its advocates can contact the specific IRS division handling your case and, when warranted, obtain a formal Taxpayer Assistance Order compelling the IRS to act or stop acting. Services are free regardless of income.²

When You Should File Form 911

TAS does not take every complaint. It accepts cases that fall into a few defined categories, drawn from 26 U.S.C. § 7811 and the IRS’s own case criteria.³⁴

Economic Hardship

File if the IRS’s action or inaction is causing you real financial harm. That includes an imminent levy, garnishment, or seizure; substantial costs you will incur without prompt relief, including professional representation; and long-term damage such as harmed credit or lost income that cannot easily be reversed.⁵ Financial distress on its own is not enough. The hardship has to connect back to something the IRS did or failed to do.

A Problem That Won’t Move

File if your tax account issue has gone unresolved for more than 30 days beyond normal processing time, if the IRS gave you a specific response date and missed it, or if an IRS system or procedure has failed and left your case stuck.⁵

Fairness and Rights

TAS may also accept a case when the way tax laws are being applied raises fairness concerns or impairs your rights as a taxpayer. In rare situations, the National Taxpayer Advocate can accept a case on compelling public policy grounds.⁴

You do not have to prove your hardship meets every criterion before TAS will accept you. The IRM says explicitly that taxpayers do not need to validate their hardship upfront; TAS employees document it during case development.⁴ If you are unsure, file the form and let TAS decide.

How To Fill Out Form 911

The form is short. Incomplete submissions slow everything down, so treat each section carefully.¹

Section I asks for identifying information. Enter your name exactly as it appears on the tax return tied to the problem, along with your Social Security Number, ITIN, or EIN. If the issue involves a joint return, include your spouse’s name and identifying number. Provide your current mailing address, a daytime phone number, and a fax number if you have one.

Section II is where you describe the problem. Identify the specific tax form involved (1040, 941, and so on), explain what the IRS did or failed to do, describe the hardship it is causing, and state the specific relief you want. Be concrete. “Release the levy on my bank account” is more useful than “fix my tax problem.” Attach every supporting document you have: collection notices, IRS correspondence, eviction notices, medical bills, bank statements showing the impact. The more evidence up front, the faster TAS can evaluate the case.

One warning the form itself flags: do not use Form 911 to raise frivolous tax arguments. The IRS can impose a $5,000 penalty for a frivolous submission, on top of any other penalties.¹

Where To Send Form 911

You have three ways to submit:

Mail: 7940 Kentucky Dr, MS 11 G, Florence, KY 41042
Fax: (855) 828-2723
Email: TAS.Form.911.Request.for.Assistance@irs.gov

Taxpayers overseas can fax to 1-(304) 707-9793 (not toll-free) or use the same email address.¹ You can also drop it off at your nearest local TAS office.⁶

Fax is the fastest option when timing is critical. Email works, but with a catch: submissions sent by email are not encrypted, and TAS will not reply by email. They will call or send a letter instead.⁶ Whatever method you pick, keep copies of the completed form and every attachment. Do not send duplicate forms for the same issue; that creates processing delays.¹

Filing Through a Representative

A tax professional can file Form 911 for you, but the IRS needs written authorization before it will discuss your case with anyone else. That authorization comes through Form 2848, Power of Attorney and Declaration of Representative. The representative has to be someone authorized to practice before the IRS, such as an attorney, CPA, or enrolled agent.⁷

You sign Form 2848 to grant the authority. Your representative signs a declaration confirming they are not suspended or disbarred from IRS practice. Filing a new power of attorney automatically revokes any prior one on file for the same tax matter and periods.⁷ Submit Form 2848 with Form 911 so TAS can work with your representative from day one.

What Happens After You File

TAS will let you know whether your case has been accepted and will assign a case advocate. Because of high demand, initial contact can take up to two weeks.² If you have not heard anything within 30 days, call TAS at 877-777-4778.¹

Once assigned, the advocate reviews your submission and contacts the IRS division causing the problem. Their goal is to verify the hardship and push toward a resolution, whether that means releasing a levy, moving a stalled refund, or getting a stuck audit going again.

If the advocate finds that the IRS is causing significant hardship, the National Taxpayer Advocate can issue a Taxpayer Assistance Order. A TAO is a formal directive requiring the IRS to take, stop, or change a specific action.³ It is not persuasion; it is an order with legal weight.

What Form 911 Won’t Do

TAS cannot change tax law and cannot override a court decision. Its role is to make sure the IRS follows its own rules within the existing legal framework.

TAS also generally will not intervene in routine processing delays for original returns, amended returns, or injured spouse claims. Two exceptions: cases referred by a congressional office, and cases where the delayed return is tied to a separate open examination or collection action TAS is already handling.⁴ Identity theft matters are usually routed to the IRS’s specialized Identity Protection unit rather than through TAS, unless exceptional circumstances apply.

If You Can’t Afford Professional Help

If you need help completing Form 911 or handling the underlying tax dispute and cannot afford an attorney or CPA, Low Income Taxpayer Clinics may be an option. LITCs are independent from both the IRS and TAS, and they represent taxpayers for free or a small fee in audits, appeals, and collection matters.⁸

To qualify, your income generally must fall below 250% of the federal poverty guidelines. For 2026, that is $39,900 for a single person or $82,500 for a family of four in the contiguous 48 states and D.C., with higher thresholds in Alaska and Hawaii. The amount in dispute with the IRS usually must be under $50,000. LITCs also provide services in multiple languages for taxpayers who speak English as a second language.⁸

1
Internal Revenue Service. Form 911 – Request for Taxpayer Advocate Service Assistance and Application for Taxpayer Assistance Order
2
Taxpayer Advocate Service. Contact the Taxpayer Advocate Service
3
Office of the Law Revision Counsel. 26 U.S. Code 7811 – Taxpayer Assistance Orders
4
Internal Revenue Service. 13.1.7 Taxpayer Advocate Service (TAS) Case Criteria
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eCFR. 26 CFR 301.7811-1 – Taxpayer Assistance Orders
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Taxpayer Advocate Service. Submit a Request for Assistance
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Internal Revenue Service. Form 2848 – Power of Attorney and Declaration of Representative
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Taxpayer Advocate Service. Low Income Taxpayer Clinics (LITC)