Generally, the Taxpayer Advocate Service can help if, as a result of the administration of the tax laws, you:

• Are suffering, or are about to suffer, a significant hardship;
• Are facing an immediate threat of adverse action;
• Will incur significant cost (including fees for professional representation);
• Will suffer irreparable injury or long-term adverse impact;
• Have experienced a delay of more than 30 days to resolve the issue; or
• Have not received a response or resolution by the date promised.

If you have an ongoing issue with the IRS that has not been resolved through normal processes, or you have suffered, or are about to suffer a significant hardship as a result of the administration of the tax laws, contact the  Taxpayer Advocate Service .

Note: The Taxpayer Advocate Service is not a substitute for established IRS procedures or the formal Appeals process. The Taxpayer Advocate Service cannot reverse legal or technical tax determinations.