IF YOU HAVE BEEN UNABLE TO RESOLVE

AN ONGOING TAX PROBLEM THROUGH

NORMAL IRS CHANNELS, 

THIS GUIDE IS FOR YOU.

How to Get 

Help With 

Unresolved 

Tax Problems

THE TAXPAYER ADVOCATE SERVICE
THE TAXPAYER ADVOCATE SERVICE

The Taxpayer Advocate Service is an independent organization

within the IRS, headed by the National Taxpayer Advocate.

The Taxpayer Advocate Service helps individual and business

taxpayers resolve problems with the IRS by: 

• Ensuring taxpayer problems which are not resolved

through normal IRS channels are promptly and 

impartially handled;

• Assisting taxpayers who are facing hardships;

• Identifying issues that compromise taxpayer rights,

increase taxpayer burden or create problems; and

bringing these issues to the attention of IRS 

management;

• Recommending administrative and legislative changes

through the National Taxpayer Advocate’s Annual

Report to Congress. 

Each state and IRS Campus (formerly Service Center) has at

least one Local Taxpayer Advocate who is independent of

the local IRS office and reports directly to the National

Taxpayer Advocate.

WHO MAY USE THE TAXPAYER ADVOCATE

SERVICE?

You may contact the Taxpayer Advocate Service if the 

established IRS systems or procedures have failed to resolve

the problem or dispute. 

Generally, we can help if you:

• Are suffering, or are about to suffer, a significant hardship;

• Are facing an immediate threat of adverse action;

• Will incur significant costs in resolving the tax problem

through normal channels (including fees for professional

representation);

• Will suffer irreparable injury or long-term adverse

impact;

• Have experienced a delay of more than 30 days beyond

normal processing times to resolve a tax account

problem; or

• Have not received a response by the date promised.

Hardship situations and other issues that are referred to the

Taxpayer Advocate Service are reviewed on the individual

merits of each case. 

We work with the IRS to resolve your dispute or problem.

However, the Taxpayer Advocate Service is not a substitute

for established IRS procedures or the formal IRS Appeals

process. The Taxpayer Advocate Service cannot reverse

legal or technical tax law determinations.
HOW DO I REACH A TAXPAYER ADVOCATE?

• Call the telephone number listed in this

brochure for the Taxpayer Advocate 

Service office nearest you. 

• Call the Taxpayer Advocate Service toll-free phone

number, 

1-877-777-4778.

• For TTY/TTD help call 1-800-829-4059.

• File Form 911, Application for Taxpayer Assistance

Order, with the Taxpayer Advocate Service; or

• Send a written request for assistance or

• Request that an IRS employee complete a Form

911 on your behalf (in person or over the

phone).

Form 911 is available by phone at 1-800-829-3676, or on the

IRS internet web page: www.irs.gov. File this form by mail

or fax to one of the Taxpayer Advocate Service offices listed

in this brochure.

Form 911 requires Taxpayer Advocate Service to determine

if significant hardship exists and what actions can be taken

to relieve the hardship. In certain situations, enforcement

action may be suspended while your case is reviewed.

WHAT CAN I EXPECT FROM THE TAXPAYER

ADVOCATE?

Your assigned case advocate will listen to your point of

view, work with you to address your concerns, and see your

case through to an appropriate resolution. 

You can expect your case advocate to give you:

• His or her name and phone number;

• Courteous service;

• Timely acknowledgment;

• An impartial and independent review of your problem;

• Time frames for action;

• Updates on progress; and

• Advice on how to prevent future Federal tax problems.
WHAT INFORMATION SHOULD I PROVIDE TO

THE TAXPAYER ADVOCATE?

• Your name, address, and social security number or 

employer identification number issued by the IRS;

• Your phone number and best times to call;

• Your previous attempts to solve the problem, and the

office(s) you contacted;

• The type of tax return and tax year(s) involved; and

• A description of your problem or hardship.

If you want to authorize another person to discuss or

receive information about your case, send Form 2848,

Power of Attorney and Declaration of Representative, or

Form 8821, Tax Information Authorization. You can get

these forms at most local IRS offices, at the IRS website,

www.irs.gov, or by calling 1-800-829-3676.

Send correspondence to: Taxpayer Advocate Service,

Internal Revenue Service, at the address in this brochure.

Street addresses should be used for correspondence sent by

courier; fax numbers are also listed. Addresses and phone

numbers may change over time, but the most current information is always available on the TAS home page of the

IRS internet web site: www.irs.gov.

TO CONTACT THE 

TAXPAYER ADVOCATE, 

CALL THE NUMBER 

LISTED FOR YOUR LOCAL 

AREA OR YOU MAY CALL 

THE TAXPAYER 

ADVOCATE TOLL-FREE 

(1-877-777-4778).
OFFICE OF THE NATIONAL TAXPAYER ADVOCATE

1111 Constitution Ave., NW 

Room 3031, TA 

Washington, DC 20224 

(202) 622-4300 

(202) 622-6113-FAX

Taxpayer Advocate Service 1-877-777-4778

OFFICES BY STATE AND LOCATION (IF MORE

THAN ONE OFFICE PER STATE)

Alabama

801 Tom Martin Dr., Room 151-PR, Birmingham, AL 35211

(205) 912-5631

(205) 912-5156-FAX

Alaska

949 E 36th Ave., Stop A-405, Anchorage, AK 99508

(907) 271-6877

(907) 271-6157-FAX

Arizona

210 E. Earll Dr., Stop 1005 PHX, Phoenix, AZ 85012-2623

(602) 207-8240

(602) 207-8250-FAX

Arkansas

700 West Capitol St., Stop 1005 LIT, Little Rock, AR 72201

(501) 324-6269

(501) 324-5183-FAX

California (Laguna Niguel)

24000 Avila Rd., Stop 2000, Laguna Niguel, CA 92677

(949) 389-4804

(949) 389-5038-FAX

California (Los Angeles)

300 N. Los Angeles St., Stop 6710 LA

Los Angeles, CA 90012

(213) 576-3140

(213) 576-3141-FAX

California (Oakland)

1301 Clay St., Suite 1540S, Oakland, CA 94612

(510) 637-2703

(510) 637-2715-FAX

California (Sacramento)

4330 Watt Ave., Stop SA5043, Sacramento, CA 95821

(916) 974-5007

(916) 974-5902-FAX

California (San Jose)

55 S Market St., Stop 0004, San Jose, CA 95113

(408) 817-6850

(408) 817-6851-FAX

Colorado

600 17th St., Stop 1005 DEN, Denver, CO 80202-2490

(303) 446-1012

(303) 446-1011-FAX

Connecticut

135 High St., Stop 219, Hartford, CT 06103

(860) 756-4555

(860) 756-4559-FAX
Delaware

409 Silverside Rd., Wilmington, DE 19809

(302) 791-4502

(302) 791-5945-FAX

District of Columbia (Maryland)

31 Hopkins Plaza, Room 940, Baltimore, MD 21201

(410) 962-2082

(410) 962-9340-FAX

Florida (Ft. Lauderdale)

7850 SW 6th Ct., Room 265, Plantation, FL 33324

(954) 423-7677

(954) 423-7680-FAX

Florida (Jacksonville)

841 Prudential Dr., Suite 100, Jacksonville, FL 32207

(904) 665-1000

(904) 665-1817-FAX

Georgia

401 W. Peachtree St., NW, Summit Bldg., Stop 202-D, Room 510

Atlanta, GA 30308-3539

(404) 338-8099

(404) 338-8096-FAX

Hawaii

300 Ala Moana Blvd., #50089, Stop H-405, Room 1-214

Honolulu, HI 96850

(808) 539-2870

(808) 539-2859-FAX

Idaho

550 W. Fort St., Box 041, Boise, ID 83724

(208) 334-1324

(208) 334-1977-FAX

Illinois (Chicago)

230 S. Dearborn St., Room. 2855, Stop 1005-CHI, Chicago, IL

60604

(312) 566-3800

(312) 566-3803 FAX

Illinois (Springfield)

320 W. Washington St., Room 611, Stop 1005SPD, Springfield, IL 62701

(217) 527-6382

(217) 527-6373-FAX

Indiana

575 N. Pennsylvania St., Room 581, Stop TA770

Indianapolis, IN 46204

(317) 226-6332

(317) 226-6222-FAX

Iowa

210 Walnut St., Stop 1005, DSM, Room 483

Des Moines, IA 50309-2109

(515) 284-4780

(515) 284-6645-FAX

Kansas

271 W. 3rd St, North, Stop 1005-WIC, Suite 2000

Wichita, KS 67202

(316) 352-7506

(316) 352-7212-FAX
Kentucky

600 Dr. Martin Luther King Jr. Pl., Room 622

Louisville, KY 40202

(502) 582-6030

(502) 582-6463-FAX

Louisiana

600 South Maestri Pl., Stop 2, New Orleans, LA 70130

(504) 558-3001

(504) 558-3348 -FAX

Maine

68 Sewall St., Room 313, Augusta, ME 04330

(207) 622-8528

(207) 622-8458-FAX

Maryland

31 Hopkins Plaza, Room 940, Baltimore, MD 21201

(410) 962-2082

(410) 962-9340-FAX

Massachusetts

25 New Sudbury St., Room 725, Boston, MA 02203

(617) 316-2690

(617) 316-2700-FAX

Michigan

McNamara Federal Bldg., 477 Michigan Ave., Room 1745, Stop 7

Detroit, MI 48226

(313) 628-3670

(313) 628-3669-FAX

Minnesota

316 N. Robert St., Stop 1005 STP, Room 383

St. Paul, MN 55101

(651) 312-7999

(651) 312-7872-FAX

Mississippi

100 W. Capitol St., Stop JK31, Jackson, MS 39269

(601) 292-4800

(601) 292-4821-FAX

Missouri

1222 Spruce St., Stop 1005-STL, Room 10.314

St. Louis, MO 63103

(314) 612-4610

(314) 612-4628-FAX

Montana

10 West 15th Street, Suite 2319, Helena, MT 59626

(406) 441-1022

(406) 441-1045-FAX

Nebraska

1313 Farnam Street, Stop 1005OMA, Room 208

Omaha, NE 68102-1836

(402) 221-4181

(402) 221-3051-FAX

Nevada

4750 W. Oakey Blvd., Stop 1005LVG, Las Vegas, NV 89102

(702) 455-1241

(702) 455-1216-FAX
New Hampshire

Thomas J. McIntyre Federal Building, 80 Daniel St., Room 403

Portsmouth, NH 03801

(603) 433-0571

(603) 430-7809-FAX

New Jersey

955 S. Springfield Ave., 1st Floor

Springfield, NJ 07081

(973) 921-4043

(973) 921-4355-FAX

New Mexico

5338 Montgomery Blvd., NE, Stop 1005 ALB

Albuquerque, NM 87109

(505) 837-5505

(505) 837-5519-FAX

New York (Albany)

Leo O’Brien Federal Bldg., Room. 354 

1 Clinton Square, Albany, NY 12207

(518) 427-5413

(518) 427-5494-FAX

New York (Brooklyn)

10 Metro Tech Center, 625 Fulton St, Brooklyn, NY 11201

(718) 488-2080

(718) 488-3100-FAX

New York (Buffalo)

201 Como Park Blvd., Buffalo, NY 14227-1416

(716) 686-4850

(716) 686-4851-FAX

New York (Manhattan)

290 Broadway, 7th Fl., Manhattan, NY 10007

(212) 436-1011

(212) 436-1900-FAX

North Carolina

320 Federal Pl., Room. 125, Greensboro, NC 27401

(336) 378-2180

(336) 378-2495-FAX

North Dakota

657 Second Ave., N. Stop 1005-FAR, Room 244

Fargo, ND 58102

(701) 239-5141

(701) 239-5323-FAX

Ohio (Cincinnati)

550 Main St., Room. 3530, Cincinnati, OH 45202

(513) 263-3260

(513) 263-3257-FAX

Ohio (Cleveland)

1240 E. 9th St., Room 423, Cleveland, OH 44199

(216) 522-7134

(216) 522-2947-FAX

Oklahoma

55 N. Robinson, Stop 1005 OKC, Room 138

Oklahoma City, OK 73102 

(405) 297-4055

(405) 297-4056-FAX
Oregon

1220 SW 3rd Ave., Stop O-405, Portland, OR 97204

(503) 326-2333

(503) 326-5453-FAX

Pennsylvania (Philadelphia)

600 Arch St., Room 7426, Philadelphia, PA 19106

(215) 861-1304

(215) 861-1613-FAX

Pennsylvania (Pittsburgh)

1000 Liberty Ave, Room 1602, Pittsburgh, PA 15222

(412) 395-5987

(412) 395-4769-FAX

Rhode Island

380 Westminster St., Providence, RI 02903

(401) 525-4200

(401) 525-4247-FAX

South Carolina

1835 Assembly St., Room 466, MDP 03, Columbia, SC 29201

(803) 253-3029

(803) 253-3910-FAX

South Dakota

115 4th Ave. SE, Room 114, Stop 1005ABE

Aberdeen, SD 57401

(605) 226-7248

(605) 226-7246-FAX

Tennessee

801 Broadway, Stop 22, Nashville, TN 37202

(615) 250-5000

(615) 250-5001-FAX

Texas (Austin)

300 E. 8th St., Stop 1005-AUS, Room 136, Austin, TX 78701

(512) 499-5875

(512) 499-5687-FAX

Texas (Dallas)

1114 Commerce St., Room 1004, MC1005DAL

Dallas, TX 75242

(214) 413-6500

(214) 413-6594-FAX

Texas (Houston)

1919 Smith St., Stop 1005 HOU, Room 1650

Houston, TX 77002

(713) 209-3660

(713) 209-3708-FAX

Utah

50 South 200 East, Stop 1005 SLC

Salt Lake City, UT 84111

(801) 799-6958

(801) 779-6957-FAX

Vermont

Courthouse Plaza, 199 Main St.

Burlington, VT 05401-8309

(802) 860-2089

(802) 860-2006-FAX
Virginia

400 North 8th St., Room 916, Richmond, VA 23240

(804) 916-3501

(804) 916-3535-FAX

Washington

915 2nd Ave., Stop W-405, Seattle, WA 98174

(206) 220-6037

(206) 220-4900-FAX

West Virginia

425 Juliana St., Room 3012, Parkersburg, WV 26101

(304) 420-6616

(304) 420-6682-FAX

Wisconsin

310 W. Wisconsin Ave., Suite 1298 West Tower, Stop 1005-MIL

Milwaukee, WI 53203

(414) 297-3046

(414) 297-3362-FAX

Wyoming

5353 Yellowstone Rd., Room. 206A

Cheyenne, WY 82009

(307) 633-0800

(307) 633-0918-FAX

TAXPAYERS LIVING ABROAD OR IN U.S. TERRITORIES

(A/C INTERNATIONAL)

San Patricio Office Bldg.

Room 200

7 Tabonuco St.

Guaynabo, P.R. 00966

787-622-8930 Spanish

787-622-8940 English

787-622-8933-FAX

IRS CAMPUSES (FORMERLY SERVICE CENTERS)

WALK-IN SERVICE UNAVAILABLE

Andover

310 Lowell Street, Stop 120, Andover, MA 01812

(978) 474-5549

(978) 247-9034-FAX

Atlanta

4800 Buford Hwy., Stop 29-A, Chamblee, GA 30341

(770) 936-4500

(770) 234-4443-FAX

Austin

3651 S Interregional Hwy., Stop 1005 AUS, Austin, TX 78741

(512) 460-8300

(512) 460-8267-FAX

Brookhaven

1040 Waverly Ave., Stop 102, Holtsville, NY 11742

(631) 654-6686

(631) 447-4879-FAX
Cincinnati

201 River Center Blvd., Stop 11-G, Covington, KY 41011

(859) 669-5316

(859) 669-5405-FAX

Fresno

5045 East Butler Ave., Stop 13941, Fresno, CA 93888

(559) 442-6400

(559) 442-6507-FAX

Kansas City

2306 E. Bannister Rd., Stop 1005 ROE

Kansas City, MO 64131

(816) 926-2493

(913) 696-6390-FAX

Memphis

5333 Getwell Rd, Stop 13M, Memphis, TN 38118

(901) 395-1900

(901) 395-1925-FAX

Ogden

1973 N. Rulon White Blvd., Stop 1005, Ogden, UT 84404

(801) 620-7168

(801) 620-3096-FAX

Philadelphia

11601 Roosevelt Blvd., Stop SW 820, Philadelphia, PA 19154

(215) 516-2499

(215) 516-2677-FAX

OFFICE OF SYSTEMIC ADVOCACY

Executive Director, Systemic Advocacy

1111 Constitution Ave., NW

Room 3219, TA:EDSA

Washington, DC 20224

(202) 622-7175

(202) 622-3125-FAX

Director, Individual Advocacy 

1111 Constitution Ave., NW

Room 3219, TA:EDSA: DIA

Washington, DC 20224

(202) 622-7175

(202) 622-1917-FAX

Director, Business Advocacy

1111 Constitution Ave, NW 

Room 3219, TA:EDSA:DBA

Washington, DC 20224 

(202) 622-7175

(202) 622-1917-FAX
The Office of the Taxpayer Advocate

operates independently of any other IRS

office and reports directly to Congress 

through the National Taxpayer Advocate.

INTERNAL REVENUE

SERVICE

Publication 1546 (Rev. 12-2003)

Catalog Number 13266S