The Taxpayer Advocate Service is an independent organization within the IRS that assists taxpayers who are experiencing economic harm, who are seeking help in resolving tax problems that have not been resolved through normal channels, or who believe that an IRS system or procedure is not working as it should. Taxpayers may be eligible for assistance if:
**They are experiencing economic harm or significant cost (including fees for professional representation);
**They have experienced a delay of more than 30 days to resolve a tax issue; or
**They have not received a response or resolution to their problem by the date promised by the IRS.
The service is free, confidential, tailored to meet taxpayers' needs, and available for businesses as well as individuals. There is at least one local taxpayer advocate in each state, the District of Columbia and Puerto Rico. Taxpayers can contact the Taxpayer Advocate Service by calling 1-877-777-4778 (toll free) to determine whether they are eligible for assistance. They can also call or write to their local taxpayer advocate, whose phone number and address are listed in the local telephone directory and in Publication 1546, The Taxpayer Advocate Service of the IRS--How to Get Help With Unresolved Tax Problems, which is available on the IRS Web site at
Small Business Tax & Masnagement
Editor's Note: Michigan office: McNamara Federal Building, 477 Michigan Avenue, Room 1745, Stop 7, Detroit, MI 48226 313-628-3670 Fax 313-628-3669