Tax Relief AnswersIRS Form 911: Request Taxpayer Advocate Service Assistance
The short answer
Form 911 is the request for help from the Taxpayer Advocate Service (TAS), an independent organization within the IRS whose help is always free. The form's instructions say TAS may be able to help if your tax problem is causing financial difficulty, you have tried and been unable to resolve it with the IRS, or an IRS system or process is not working as it should. You can send it by email, fax or mail. The current revision is June 2026, with a Spanish version of the same date (checked November 2026).
Form 911 at a glance
| Item | What irs.gov shows |
|---|---|
| Purpose | Request TAS assistance, and apply for a Taxpayer Assistance Order |
| Current revision | June 2026 (Spanish version 911 (SP): June 2026) |
| Cost | TAS help is always free, per the form |
| How it is sent | Email, fax or mail, to the TAS addresses printed on page 3 of the form |
| If no reply | The form says to email TAS with "No Response" in the subject after 30 days |
Who files it
A taxpayer, individual or business, or an authorized representative. Joint requests are signed by both spouses; a business request is signed by an authorized officer with a title. A representative completes Section II and attaches a copy of Form 2848 or Form 8821. The form explains the difference: Form 2848 if someone will act for you, Form 8821 if they will only receive information.
What the form asks for
The tax form and years involved, a description of the problem and any difficulty it causes, the actions the IRS has or has not taken, and the relief you are asking for. If the issue is an IRS delay of more than 30 days, the instructions say to give the date you first contacted the IRS. We do not give line-by-line answers; the instructions on pages 3 and 4 explain each line.
Where and how it is submitted
Page 3 of the June 2026 form lists an email address, a mailing address in Florence, Kentucky, a fax number, and separate fax and email options for taxpayers overseas. The form warns that email submissions are not encrypted, and that sending by email means you consent to email as a way of communicating. It also says not to send more than one Form 911 for the same issue.
What Form 911 does not do
The instructions say signing Form 911 does not replace any legal or administrative action and does not extend deadlines, such as the time to petition the Tax Court or to request a Collection Due Process hearing. If you have a hearing deadline, file Form 12153 on time as well.
Steps
- Try to resolve the issue through the normal IRS channel first, and note the dates.
- Download the current Form 911 or 911 (SP) from irs.gov.
- Describe the problem, the hardship and the help you want.
- Send it once, by the method you prefer from page 3 of the form.
- If there is no answer in 30 days, follow the "No Response" step on the form.
Common mistakes
- Sending several Form 911s for one issue. The form says this can delay processing.
- Assuming Form 911 pauses a deadline. It does not.
- Raising arguments the IRS considers frivolous. The form warns of a $5,000 penalty.
TAS is one of the free options on our free tax debt help page, along with Low Income Taxpayer Clinics. If your problem is a levy, see our bank levy and wage garnishment pages.
FAQ
What is IRS Form 911 used for?
Form 911 requests help from the Taxpayer Advocate Service and applies for a Taxpayer Assistance Order. The current revision is June 2026, checked November 2026.
Does the Taxpayer Advocate Service charge for help?
No. The Form 911 instructions say TAS assistance is always free if you qualify.
How do I send Form 911?
By email, fax or mail to the TAS contacts printed on page 3 of the current form. The form notes that email submissions are not encrypted.
Does Form 911 stop IRS deadlines?
No. The instructions say it does not suspend deadlines such as petitioning the Tax Court or requesting a Collection Due Process hearing.