Form 12509 is an important document that taxpayers need to be aware of. It is the Request for Taxpayer Advocate Service Assistance form, created by the Internal Revenue Service (IRS). This form is used to seek assistance from the Taxpayer Advocate Service (TAS), an independent organization within the IRS that provides free help to taxpayers who are experiencing significant difficulties resolving their tax issues.
Here are a few key points to know about Form 12509:
1. Purpose: The primary purpose of Form 12509 is to request assistance from the Taxpayer Advocate Service when a taxpayer is facing challenges or experiencing hardships related to their tax matters. The TAS can intervene, expedite the process, and facilitate a resolution when traditional IRS channels have proven ineffective.
2. Situations that warrant assistance: Taxpayers can request TAS assistance if they have tried to resolve their tax issues through normal IRS channels but have not received a timely response, or if they are suffering significant financial harm due to IRS actions or inaction. This may include cases of financial hardship, delays in resolving tax matters, or imminent threat of adverse action by the IRS.
3. Eligibility: Any individual, business, or exempt organization can request TAS assistance by completing Form 12509. There are no income or tax liability restrictions to seek assistance, as TAS aims to help taxpayers facing unique and challenging circumstances.
4. How to submit: To request assistance, taxpayers need to complete all sections of Form 12509, ensuring they provide accurate and detailed information about their tax issue. The completed form can be submitted by fax, mail, or in person, depending on the options available in their specific area. The TAS contact information is provided on the form.
5. Response and assistance: Once the TAS receives Form 12509, they will evaluate the information provided and determine whether the taxpayer's case meets the criteria for assistance. If eligible, a taxpayer advocate will be assigned to the case, who will guide the taxpayer through the resolution process, work with the IRS on their behalf, and strive to get their tax issues resolved promptly.
It is important for taxpayers to be aware of Form 12509 and the assistance available through the Taxpayer Advocate Service. Seeking help through this avenue can provide much-needed support and guidance when dealing with complex or challenging tax matters.