Form 911 is the IRS document titled Request for Taxpayer Advocate Service Assistance (And Application for Taxpayer Assistance Order). It requests problem-solving help from the Taxpayer Advocate Service when an IRS issue remains unresolved, causes financial difficulty, or involves a malfunctioning system or procedure. The current June 2026 revision asks for taxpayer identification, the specific tax issue, prior IRS contacts, and the requested outcome. TAS is an independent organization within the IRS that provides free assistance to qualifying taxpayers, though acceptance is never guaranteed and the form does not promise tax relief.
What Form 911 Does and Does Not Replace
The June 2026 Form 911 instructions list situations that may qualify for assistance: financial difficulty caused by a tax problem, unsuccessful attempts to resolve an IRS issue, or a malfunctioning IRS system, process, or procedure. Those examples do not constitute a guaranteed eligibility list, and TAS evaluates each request individually.
The most important limitation appears in the form's own caution: signing and sending Form 911 does not suspend any period that applies to assessment or collection actions. If you hold a notice with a response deadline—such as a Tax Court petition window or a Collection Due Process request period—that deadline continues to run. The IRS Notice of Deficiency guide covers the specific response window that attaches to a statutory notice of deficiency, and the IRS Audit Reconsideration guide covers building an evidence packet when an audit should be reopened. Neither task is a TAS request, and neither pauses a deadline.
When the IRS asks you to send a missing document or clarify return information, that request belongs in a different procedure. The IRS Letter 12C guide describes preparing a traceable response to a request for information, which is separate from a TAS assistance request.
Section I: Facts, Issue, and Requested Help
Section I identifies the taxpayer, the relevant form number and tax period, and the core issue. Line 12a asks for a description of the tax issue and any difficulties it creates, including the actions the IRS has taken or not taken. If the issue involves an IRS delay of more than 30 days, the instructions require you to indicate the date you first contacted the IRS for assistance. Line 12b asks for the specific relief or assistance you are requesting. The June 2026 instructions state that you should attach documentation that may assist in resolving the issue and note that this may result in quicker resolution.
A useful line 12b entry names the account or period, describes what has already been attempted, and describes the outcome you want from TAS. Requests that only restate a dispute without specifying what TAS should do tend to blur the line between problem-solving assistance and a disagreement about the correct tax result. Attach records that support the request rather than submitting everything you have; excess documentation can obscure the issue.
Who Signs and How to Submit
If this is a joint assistance request, both spouses must sign and date it. If only one spouse requests assistance, only that spouse must sign. A business request requires a properly authorized officer and that officer's title. If an authorized representative submits the request on behalf of the taxpayer, the representative completes and signs Section II and attaches a copy of the authorization. The taxpayer does not need to sign if the request is submitted by an authorized representative.
Form 2848 representation and Form 8821 information authorization serve different purposes. A Form 2848 grants authority to represent you and act on your behalf before the IRS, while a Form 8821 authorizes someone to receive copies of your tax information or notices without representing you. The Form 8821 vs. 2848 guide explains how to match the right authority to the work.
The June 2026 Form 911 PDF lists centralized submission routes: email to tas.form.911.request.for.assistance@irs.gov, mail to 7940 Kentucky Dr, MS 11 G, Florence, KY 41042, or fax to (855) 828-2723. Do not rely on older instructions that direct requests to a local TAS office fax number; use the destinations printed in the current form.
The instructions include a disclaimer notice: email submissions to TAS of Form 911 and attachments are not encrypted for security, and by sending an email to TAS you are consenting to the use of email as a method of communication regarding your request for assistance. This initial consent applies to email as a channel; later communications follow the preferred contact method and voicemail consent settings you provide on the form.
Follow-up, Duplicate Requests, and Separate Tasks
If you do not receive a response within 30 days of submitting Form 911, the current instructions direct you to send an email to tas.form.911.request.for.assistance@irs.gov with "No Response" in the subject line. The same instructions state that you should not submit multiple Form 911s for the same issue, as this may cause delays with processing your inquiry for TAS assistance.
Related recordkeeping tasks have separate procedures and should not be bundled into a TAS request. If a business needs to update its address or responsible party, that belongs in the Form 8822-B guide. If the issue is how a joint refund should be allocated between spouses when one spouse's share was offset for the other spouse's debt, the Form 8379 guide covers the injured-spouse allocation record. Use the relevant form and its instructions for each separate task.
Here is a decision table to sort a request before filing:
| Situation | Route | Reason |
|---|---|---|
| Unresolved IRS issue, delay, or system malfunction | Form 911 | TAS assistance request under current form instructions |
| Response date printed on a statutory notice of deficiency | Response by notice deadline | Notice deadline is unaffected by TAS request |
| IRS request for missing return information | Letter response process | Document request is separate from TAS assistance |
| Joint refund allocation between spouses | Injured-spouse allocation record | Allocation is a return-level task with its own form |
| Business address or responsible party change | Business entity change notice | Entity records are updated through separate filing |
Before submitting your request, verify:
- [ ] Line 12b states one specific requested outcome in plain language
- [ ] Line 12a lists prior IRS contacts and actions on the issue
- [ ] First contact date is shown if the delay exceeds 30 days
- [ ] Attachments support the request without adding unnecessary records
- [ ] Signature requirements match who is submitting: taxpayer, authorized representative, both spouses, or an authorized business officer
- [ ] Any separate notice, petition, or appeal deadline has been noted on your calendar and will be protected
Frequently asked questions
Does sending Form 911 extend a deadline I already have?
No. The form does not suspend periods that apply to assessment or collection actions, including a Tax Court petition or a Collection Due Process request. Track those dates independently and protect them regardless of your TAS request.
Is TAS help free and will I receive relief?
TAS assistance is described as free for qualifying taxpayers. TAS is an independent organization within the IRS, but neither acceptance of a request nor any particular tax outcome is guaranteed.
What happens if the IRS does not reply to my Form 911?
The current instructions describe sending a follow-up email with the subject line "No Response" after 30 days without a response. Do not submit duplicate Form 911 requests for the same issue, as this may delay processing.
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