Congress established the office of the National Taxpayer Advocate (NTA) and its functions within the IRS is to assist taxpayers who have difficulty getting solutions to their problems or getting timely and appropriate responses to their inquiries. A TA can review actions that have been taken or need to be taken to resolve problem taxpayers are experiencing.
There is criteria that qualifies taxpayers for TAS Assistance and is used as a guide to determine whether they will accept a case. Here are some of them….
They generally accept “economic burden” cases when:
Criteria 1: The taxpayer is experiencing economic harm or is about to suffer economic harm.
Criteria 2: The taxpayer is facing an immediate threat of adverse action.
Criteria 3: The taxpayer will incur significant costs if relief is not granted (including fees for professional representation).
Criteria 4: The taxpayer will suffer irreparable injury or long-term adverse impact if relief is not granted.
They generally accept “Systemic Burden” cases when:
Criteria 5: The taxpayer has experienced a delay of more than 30 days to resolve a tax account problem.
Criteria 6: The taxpayer has not received a response or resolution to the problem or inquiry by the date promised.
Criteria 7: A system or procedure has either failed to operate as intended, or failed to resolve the taxpayer’s problem or dispute within the IRS.