Form 911 is the request you send to the Taxpayer Advocate Service, an independent organization inside the IRS, when a federal tax problem is causing financial difficulty, you've tried and failed to fix it with the IRS, or an IRS process isn't working as it should. The help is free. You can send the form by email, fax or mail, and if you hear nothing within 30 days, you follow up by email.
The details below come from the June 2026 revision of Form 911 and its instructions, as of October 2026.
When the Taxpayer Advocate Service can help
The Taxpayer Advocate Service, usually shortened to TAS, may be able to help in three situations:
- Your federal tax problem is causing a financial difficulty.
- You've tried to resolve the issue with the IRS and couldn't.
- An IRS system, process or procedure isn't working as it should.
The form's full name is Request for Taxpayer Advocate Service Assistance (and Application for Taxpayer Assistance Order). It's for real problems with the IRS, not disputes about whether tax is owed at all: TAS won't consider frivolous arguments, and using the form to raise them can lead to a $5,000 penalty.
How to fill it in
Section I is about you and the problem. Section II is only for someone you've authorized to act for you.
- Lines 1 to 3: your name and taxpayer identifying number as shown on the return (SSN or ITIN for individuals, EIN for businesses), your spouse's details for a joint return, and your current address.
- Lines 4 to 7: daytime phone, email, fax and your preferred way to receive updates. Giving an email address means you agree to receive and send encrypted emails about your case. Leave it blank if you don't.
- Lines 8 and 9: a point of contact for a business, and any language or communication needs.
- Lines 10 and 11: the tax form involved (for example 1040 or 941) and the tax year or quarter.
- Line 12a: describe the issue and the difficulty it's causing, what the IRS has or hasn't done, and if the IRS has taken more than 30 days, the date you first contacted them.
- Line 12b: say exactly what relief you want and attach any documents that support it.
- Lines 13 and 14: sign and date. Both spouses sign a joint request, and a business request needs an authorized officer's signature and title.
Where to send Form 911
| Method | Details |
|---|---|
| [email protected] | |
| 7940 Kentucky Dr, MS 11 G, Florence, KY 41042 | |
| Fax | (855) 828-2723 |
| Fax from overseas | 1 (304) 707-9793, which isn't toll-free |
Email submissions of the form and attachments aren't encrypted, and sending by email counts as consent to use email for your request. If that worries you, use fax or mail.
What people miss before sending it
Two things decide how fast this goes. The first is evidence: the IRS says documentation that helps resolve the issue may lead to a quicker resolution, so attach the notices, letters and proof of payment rather than describing them. The second is patience with one copy. Don't send several Forms 911 for the same issue, because duplicates can delay processing. If there's no response within 30 days, email the TAS address with "No Response" in the subject line.
Also know what the form doesn't do. Signing it doesn't stop any legal deadline, such as the time to petition the Tax Court or to request a Collection Due Process hearing. Keep those dates running in your own diary.
Using a representative
If someone else will deal with TAS for you, they need to be authorized first. A Form 2848 power of attorney lets them represent you. A Form 8821 only lets them see and receive your tax information, and doesn't let them argue your position. For an individual, TAS needs that authorized third party before it can share your information with anyone else, although married couples who filed jointly for the years involved can share information with each other.
Once you've sent it, TAS tells you whether the request has been accepted and may contact you to discuss the issue, using your preferred method first.
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A checklist before you send it
- Use the name and identifying number exactly as they appear on the return involved.
- Name the form and the period, for example Form 1040 for a calendar year or Form 941 for a quarter.
- Write line 12a as a short timeline: what happened, what the IRS did or didn't do, and the date you first contacted them.
- Make line 12b specific, such as releasing a refund or stopping a levy, rather than asking for general help.
- Attach copies of the IRS notices and letters, and proof of anything you've already sent or paid.
- Tick line 7b only if nobody else can hear your voicemail, because TAS may leave confidential details there.
- Have both spouses sign if it's a joint request, and have an officer sign with their title for a business.
For more on what TAS does, the form points to Publication 1546, The Taxpayer Advocate Service Is Your Voice at the IRS.
The verdict
Form 911 is the right move when normal IRS channels have failed or the problem is hurting you financially, and it costs nothing. Write line 12 like a timeline with dates, attach every notice, send one copy only, and keep tracking your own deadlines while TAS works on it.
Frequently asked questions
What is Form 911 used for?
To ask the Taxpayer Advocate Service for help when a federal tax problem is causing financial difficulty, you couldn't resolve it with the IRS, or an IRS process isn't working as it should.
Does the Taxpayer Advocate Service charge a fee?
No. The IRS says TAS assistance is always free.
Where do I send Form 911?
By email to [email protected], by mail to 7940 Kentucky Dr, MS 11 G, Florence, KY 41042, or by fax to (855) 828-2723.
What if I don't hear back after sending Form 911?
If there's no response within 30 days, email the TAS address with No Response in the subject line. Don't send another Form 911 for the same issue.
Does Form 911 stop IRS deadlines?
No. It doesn't suspend deadlines such as petitioning the Tax Court or requesting a Collection Due Process hearing.
