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If you find yourself at wit's end, there is the Problem Resolution Office (PRO), the IRS' Taxpayer Advocate. (Also known as the Problem Resolution Program [PRP])

Recently under the Taxpayer Bill of Rights 2 and the IRS Reform and Restructuring Act of 1998, this office has been given better authority to intervene on the taxpayer's behalf.

The PRO (the IRS' Taxpayer Advocate) is a good source for help when it seems that you can't get a resolution to a problem and the IRS office you have been dealing with has not helped. The PRO can help you straighten out those weird notices that don't make sense, resolve items that you have not been credited for, etc. They are there to help you with the issues no one else in the IRS can seem to resolve.

The PRO is also helpful for resolving Collection issues.

The IRS is making an effort to make the PRO more accessible and visible to taxpayers. Now there is a toll free Hot Line you can call if you have long standing problems if initial attempts have not resolved the problems.

(877) 777-4778
(toll free)

To apply for help with the PRO you can simply give them a call in your district. If you have an urgent situation complete and mail or fax Form 911 to them (Application for Taxpayer Assistance Order).

If your browser automatically opens the Pubs & Forms in Adobe Acrobat and you want to download the files, right click on the download hyperlink and select "save target as".

Available for download. You will need Adobe Acrobat Reader.
Download Adobe Acrobat Reader
(this is a large file, approx. 4 Mb, and will take some time).
This takes you to the Adobe download page. When done you can click on your browser's 'Back' button repeatedly to return here.

Download Form 911

Find a Problem Resolution Office near you  (Acrobat Reader required)

 

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Expansion of Taxpayer Advocate's Authority
to Issue Taxpayer Assistance Orders

Public Law 105-206, IRS Restructuring and Reform Act of 1998, Section 1102, enacted July 22, 1998, significantly expanded the National Taxpayer Advocate's authority to issue Taxpayer Assistance Orders. The portion of Section 1102, which explains the new authority, is available here for you to review.

 

From: Public Law 105-206, IRS Restructuring and
Reform Act of 1998 Section 1102, July 22, 1998

(c) Expansion of Authority to Issue Taxpayer Assistance Orders. -- Section 7811(a) (relating to taxpayer assistance orders) is amended to read as follows:

1. Authority To Issue. --
   1. In General. -- Upon application filed by a taxpayer with the Office of the Taxpayer Advocate (in such form, manner, and at such time as the Secretary shall by regulations prescribe), the National Taxpayer Advocate may issue a Taxpayer Assistance Order if --
      1. the National Taxpayer Advocate determines the taxpayer is suffering or about to suffer a significant hardship as a result of the manner in which the internal revenue laws are being administered by the Secretary; or
      2. the taxpayer meets such other requirements as are set forth in regulations prescribed by the Secretary.
   2. Determination of Hardship. -- For purposes of paragraph (1), a significant hardship shall include --
      1. an immediate threat of adverse action;
      2. a delay of more than 30 days in resolving taxpayer account problems;
      3. the incurring by the taxpayer of significant costs (including fees for professional representation) if relief is not granted; or
      4. irreparable injury to, or a long-term adverse impact on, the taxpayer if relief is not granted.
   3. Standard Where Administrative Guidance Not Followed. -- In cases where any Internal Revenue Service employee is not following applicable published administrative guidance (including the Internal Revenue Manual), the National Taxpayer Advocate shall construe the factors taken into account in determining whether to issue a taxpayer assistance order in the manner most favorable to the taxpayer.

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Copyright © 2001-2008 by Gary W. Lundgren, EA