How to ask the Taxpayer Advocate Service for help: a Form 911 guide

Who it is for

An owner whose IRS problem is causing financial difficulty, who has tried and failed to fix it through normal IRS channels, or who is stuck because an IRS process is not working.

When to use it

Use it to draft the two narrative boxes of Form 911, the issue and the relief you want, before you fill in the form. Form 911 does not pause an IRS deadline, so keep answering notices and filing hearing requests on time while the request is open.

The deadline and form it relates to

• Form 911 says the Taxpayer Advocate Service may help if the problem is causing financial difficulty, you have tried and been unable to resolve it with the IRS, or an IRS system or procedure is not working as it should (IRS — Form 911, Request for Taxpayer Advocate Service Assistance (Rev. 6-2026)).
• Form 911 asks for the tax form number on line 10, the tax year(s) or period(s) on line 11, the issue on line 12a and the relief you want on line 12b; a representative goes in Section II, with a copy of Form 2848 or Form 8821 (IRS — Form 911, Request for Taxpayer Advocate Service Assistance (Rev. 6-2026)).
• If the issue is an IRS delay of more than 30 days, line 12a should give the date you first contacted the IRS (IRS — Form 911, Request for Taxpayer Advocate Service Assistance (Rev. 6-2026)).
• Signing Form 911 does not suspend any deadline, such as the time to petition the Tax Court or to request a Collection Due Process hearing (IRS — Form 911, Request for Taxpayer Advocate Service Assistance (Rev. 6-2026)).
• A business request must be signed by a properly authorized officer, with their title (IRS — Form 911, Request for Taxpayer Advocate Service Assistance (Rev. 6-2026)).
• If there is no response within 30 days, the form says to email the Form 911 address with "No Response" in the subject line and not to send duplicate forms (IRS — Form 911, Request for Taxpayer Advocate Service Assistance (Rev. 6-2026)).

The template

Replace every [BRACKETED] field and delete any line that does not apply. Keep a copy of everything you send.

FORM 911 WORKSHEET — draft here, then copy into the form

Line 10 — Tax form number: [e.g. 941, 1120-S, 1065, 1040]
Line 11 — Tax year(s) or period(s): [e.g. 2024; or quarters ending 03/31/2025 and 06/30/2025]

Line 12a — Describe the tax issue and the difficulty it is creating:
[One or two sentences on the problem. Example: "The IRS applied my 2024 Form 941 deposits of $[AMOUNT] to the wrong quarter and issued a balance-due notice (CP[NUMBER]) for $[AMOUNT]."]
[What the IRS has done or not done, with dates. Example: "I called on [DATE] and [DATE] and faxed proof of payment on [DATE]; no correction has been made."]
[IF AN IRS DELAY OVER 30 DAYS: "I first contacted the IRS about this on [DATE]."]
[The hardship, specifically. Example: "A levy on the business account on [DATE] left $[AMOUNT] to cover a payroll of $[AMOUNT] due [DATE]."]

Line 12b — Describe the relief or assistance you are requesting:
[The specific action. Example: "Move the $[AMOUNT] deposit to the quarter ending [DATE], remove the resulting penalty, and release the levy on account ending [LAST FOUR]."]

Documents to attach (list them):
1. [Copy of each IRS notice]
2. [Proof of payment / bank statement / fax confirmation]
3. [Proof of hardship, e.g. the levy notice, a shut-off or eviction notice, payroll due dates]

Signature: [NAME], [TITLE — a business request needs an authorized officer and title], [DATE]

What to attach

• Copies of the IRS notices involved.
• Proof of what you already did: payment confirmations, fax confirmations, call dates.
• Proof of the hardship, if that is the reason: a levy notice, a shut-off notice, payroll dates.
• Form 2848 or Form 8821, only if someone else is helping you and is named in the form’s third-party section.

Where to send it

• Form 911 lists three ways to send it: email to tas.form.911.request.for.assistance@irs.gov, fax to (855) 828-2723, or mail to 7940 Kentucky Dr, MS 11 G, Florence, KY 41042 (IRS — Form 911, Request for Taxpayer Advocate Service Assistance (Rev. 6-2026)).
• The form warns that emailed Form 911s and attachments are not encrypted (IRS — Form 911, Request for Taxpayer Advocate Service Assistance (Rev. 6-2026)).

Official forms and pages

• Form 911 (PDF, IRS)