The Benefits of Taxpayer Advocates Services (TAS)

The Internal Revenue Service (IRS) often gets a bad name, likely because every year people have to make an effort to prepare and file their returns, which may or may not result in a refund. There is also the added element that the agency is sometimes perceived as slow and inefficient, or that it tries to find any little reason to audit someone.

While some of this may be the result of a bad experience, the truth is the IRS tries to provide taxpayers with resources to make filing easier and less burdensome. One of these is called the Taxpayer Advocates Service, or TAS.

What is the TAS and What Does It Do?

Also called the Office of the Taxpayer Advocate, the TAS is an independent organization within the IRS that provides free assistance to qualified individuals and businesses with issues related to the agency. This includes taxpayers experiencing financial hardship, an issue related to the IRS system, or have questions about fair treatment.

There are several ways taxpayers could qualify for help from the TAS under these categories. For example, a system issue could be the lack of response from the IRS regarding a tax-related problem.

The TAS acts as the taxpayer’s voice at the agency, often with more direct access to a solution. The Office may be able to resolve problems that people may not be able to on their own, or at least not without jumping through a series of hoops. The TAS is something that many people may not know exists, but it is another beneficial resource from the IRS.

The Potential New Law That Strengthens The Office

In early 2025, the Senate introduced a draft of a bipartisan bill called the Taxpayer Assistance and Service Act. The goal of this proposed bill is to implement a number of fixes to the IRS’s procedures and administration.

Among these are several dedicated to strengthening the independence of the TAS. For example, the Office employs attorneys to provide legal advice to taxpayers. The law previously required lawyers to report to the IRS Chief Counsel, and the TAS was not allowed to promote its staff or hire new personnel. The proposed 2025 bill would authorize the Office to directly hire attorneys who report to the National Taxpayer Advocate (NTA) instead of the IRS Chief Counsel.

Similarly, the proposed legislation gives the NTA authority to take personnel actions for all TAS employees. This aims to preserve the Office’s independence from the agency.

While it remains to be seen if this law passes, or is resubmitted in the future with alterations, our tax controversy lawyers at Dayes Law Firm are available to help you with filing your taxes, addressing IRS audits, and coming up with solutions to come into compliance.