• Call the Taxpayer Advocate Service toll-free telephone number: 1-877-777-4778 or TTY/TTD: 1-800-829-4059.
• Call, write or visit the local taxpayer advocate office for your state. A list of Taxpayer Advocate Service offices may be found in  Publication 1546 , The Taxpayer Advocate Service of the IRS, which may be downloaded and printed.

Complete and submit Form 911, Application for Taxpayer Assistance Order. Form 911 may be obtained by:

• Download here:   Blank Form 911 ...or... Fill-in Form 911   
• Call the IRS forms-only number, 1-800-829-3676
• Send a written request for assistance (if Form 911 is not available), or
• Request that an IRS employee complete a Form 911 on your behalf (in person or over the phone).

You may FAX a Form 911, Application for Taxpayer Assistance Order (or written request) to your local Taxpayer Advocate. An Application for a Taxpayer Assistance Order requires the Advocate to determine if significant hardship exists and to review the case to determine what action should be taken to relieve the hardship. In certain situations, enforcement action may be suspended while your case is being reviewed. The Taxpayer Advocate resolves the majority of cases administratively. Even when hardship is not a factor, the Advocate is often able to help resolve the taxpayer's problem.