The Georgia

Society of CPAs recommends that you go to the Taxpayer Advocate Service

for help. Although it's affiliated with the IRS, the TAS provides independent,

objective assistance to taxpayers who cannot resolve IRS-related problems.

The TAS helps

taxpayers solve problems with the IRS and recommends preventative measures

for the future. Based on the problems encountered, the TAS encourages

revisions to tax law that can help reduce the burden on taxpayers and

improve IRS effectiveness.

Every state

and IRS service center has at least one local Taxpayer Advocate whose

goal is to protect individual taxpayer rights and reduce taxpayer burdens.

Generally, this person is not an IRS employee.

Before seeking

the assistance of a Taxpayer Advocate, you must first attempt to resolve

your tax issue through normal IRS processes. Generally, you can qualify

for Taxpayer Advocate assistance if you meet one of the following criteria:

· You

are suffering, or about to suffer, a significant hardship.

· You

are facing an immediate threat of adverse action by the IRS.

· You

will incur significant cost (including fees for professional representation

if relief is not granted).

· You

will suffer irreparable injury or long-term adverse impact if relief is

not granted.

· You

have experienced a delay of more than 30 days to resolve the issue.

· You

have not received a response or resolution by the date promised.

Keep in mind

that the Taxpayer Advocate Service cannot reverse legal or technical tax

determinations. Also, they will not address complaints or inquiries regarding

the constitutionality of the tax system.

Additionally,

they will not get involved in cases where the taxpayer is solely trying

to avoid filing or paying federal taxes.

To locate the

TAS in your area, call toll free, 1-877-777-4778 or download Publication

1546 at https://ftp.fedworld.gov/pub/irs-pdf/p1546.pdf , which lists

office locations by state.

You also can

make a TA request by completing and submitting Form 911 (Application for

Taxpayer Assistance) by fax or mail to your local Taxpayer Advocate. You

can download Form 911 at https://ftp.fedworld.gov/pub/irs-pdf/f911

or request a copy by calling the IRS forms-only number at 1-800-829-3676.

You will be

assigned a personal advocate who will listen to your point of view and

work with you to address your problem. Typically you can discuss your

issue by telephone.

You should

ask for the TA's badge number and record the date and time of the call.

In addition, jot down any important notes from your conversation and,

to be safe, send a follow-up memo to the IRS outlining the particulars

of your conversation.

The TA will

request your name, address, Social Security number, phone number, any

information related to your situation, and the IRS office that you originally

dealt with. You also will need to provide the type of tax return filed

and the year(s) involved.

Once you exchange

information, it's up to the Taxpayer Advocate to get