Taxpayer Bill of Rights

The Taxpayer Bill of Rights gives taxpayers the right to finality, privacy, confidentiality, and a fair tax system, as well as to be informed, receive quality service, pay no more than the correct amount of tax, challenge the IRS’s position, appeal an IRS decision in an independent forum, and retain representation.^[1]

Who Uses Form 911?

Sometimes, taxpayers run into issues that complicate paying taxes. These include, but are not limited to:

Economic harm
An immediate threat of adverse action
Technical issues
A lack of response from the IRS to an issue or dispute^[2]

TAS serves as a mediator between taxpayers and the IRS. To request assistance from the TAS, taxpayers must file Form 911.

Sometimes, a taxpayer needs a representative to act on their behalf. If this is the case, Form 911 should be accompanied by Form 2848, which lends someone else power of attorney.^[3]

Deadlines

Form 911 can be filed at any time. Once it’s filed, the request is considered pending and the TAS can ask the IRS to delay any action or penalty against the taxpayer until the matter has been considered and resolved.

Form Parts (18)

Form 911 is divided into three sections. The first section asks for information about the taxpayer with an issue and the nature of the issue. The second is to be completed by a person authorized to assist the taxpayer if the taxpayer has requested assistance via legal means. The third is for IRS use only.

Taxpayer’s Name

Enter the taxpayer’s name as shown on tax returns.

TIN

Enter the taxpayer’s Taxpayer Identifying Number (TIN). For an individual, this will be either a Social Security Number (SSN) or an Individual Taxpayer Identification Number (ITIN). For a business entity, this will be an Employer Identification Number (EIN).

Spouse’s Information

If the request for assistance relates to a joint return, enter the taxpayer’s spouse’s name and TIN.

Mailing Address

Enter the taxpayer’s current mailing address, including street number and name, city, state, and ZIP code.

Fax Number

Enter a fax number, including an area code. While fax is the quickest way to file Form 911, completing this box is optional.

Email Address

Enter an email address where the taxpayer can be reached. This is also optional. The IRS will rarely contact a taxpayer via email.

Contact

Enter the name of the person the TAS should contact about the request for assistance. For partnerships, corporations, and trusts, enter the name of an officer or individual legally authorized to act on the entity’s behalf.

Phone Number

Enter a telephone number, including an area code. Check the box if the number is for a cell phone.

Voicemail

Check the box to permit the TAS to leave a voicemail. Do not check the box if you share an answering machine with others and are uncomfortable with the TAS sharing tax-related information in a voicemail message.

Best Time

Indicate the best time for the TAS to call the taxpayer.

Language

Indicate any special needs related to communication. Check the “TTY/TDD” box to request a teletypewriter or telecommunications device for the deaf. Check the “Interpreter needed” box if an interpreter is needed, and indicate which language other than English the taxpayer speaks. This includes American Sign Language. Completing this box is optional.

Form Number

Indicate the number of the form related to the request for assistance. For example, if the request is related to an income tax return, which the IRS identifies as Form 1040, then enter 1040.

Tax Year

Indicate the tax year or period related to the request for assistance.

Description of Issue

In this box, describe the issue for which assistance is being sought. Include dates on which you contacted the IRS for assistance.

Description of Request

Describe the assistance being requested. Be specific. Include any helpful documentation.

Signatures

Sign and date the request. If the request relates to a joint filing, both spouses must sign. If the request relates to a corporation, an authorized officer must sign. By signing, the taxpayer acknowledges that the TAS may contact third parties about the request.

Representative Information

If the taxpayer wants to authorize someone else to handle their issue, then the authorized representative’s information should be input into Section II. This includes the representative’s name, mailing address, phone number, signature, and Centralized Authorization File (CAF) number, which is a number that the IRS assigns a representative after Form 2848 has been filed.^[4]

Employee Information

Section III is to be completed by the IRS only. Leave this blank.

Instructions for Filers (5 Steps)

Download Form: Obtain an official copy of Form 911, either online or by calling 1-800-829-3676.
Complete Form: Fill out Form 911 using the instructions outlined above and the IRS instructions.
Submit Form: Mail or fax the completed form and any relevant documentation to the TAS office nearest you. Locations sometimes change, but a list of TAS offices is available on the IRS website. With questions, call the organization’s toll-free number: 1-877-777-4778.
Await Response: A TAS employee will call or mail you a letter.
Follow Up: If you don’t receive a response within 30 days of submitting Form 911, call 877-777-4778 for assistance.

Frequently Asked Questions (FAQs)

What are frivolous arguments?

Using Form 911 to make a frivolous argument can incur a penalty of up to $5,000.

The U.S. Constitution and the Sixteenth Amendment to the Constitution empower the U.S. government to impose and collect taxes.^[5]^[6] Section 6702 of the Tax Code authorizes the U.S. to penalize frivolous arguments that challenge these constitutional rights.^[7]

Publication 2105 outlines examples of frivolous arguments. These include arguing that tax returns violate a taxpayer’s constitutional right to privacy and that forming a trust allows a taxpayer to avoid taxes.^[8]

Can I send Form 911 from overseas?

Yes. International taxpayers can contact the TAS at +1-515-564-6827. The line is programmed to automatically route the caller to Hawaii or Puerto Rico depending on the caller’s country of origin.

Is there a way to report a systemic issue?

Yes. The TAS defines system issues as issues that always affect multiple taxpayers, don’t just apply to a single taxpayer, involve big-picture policies and procedures, and involve protecting taxpayer rights or ensuring fair treatment.

To report this kind of issue, visit the Systemic Advocacy Management System (SAMS).

IRS Form 911

Who is submitting this form?