The Taxpayer Advocate Service (“TAS”) was designed to assist taxpayers with problems they are facing with the Internal Revenue Service (“IRS” or the “Service”).  They are uniquely positioned to assist taxpayers with ERC refund claims that have faced enormous challenges and delays.  While other avenues may exist for resolving issues with the IRS, TAS offers a great first-line option for efficient resolution.  Additionally, comments made by IRS Commissioner Daniel Warfel in recent congressional testimony appear to indicate the Service’s willingness to assist taxpayers with their ERC refund claims through TAS.

Have Questions? Call us for Your consultation.

The Taxpayer Advocate Service (“TAS”) was designed to assist taxpayers with problems they are facing with the Internal Revenue Service (“IRS” or the “Service”).  They are uniquely positioned to assist taxpayers with ERC refund claims that have faced enormous challenges and delays.  While other avenues may exist for resolving issues with the IRS, TAS offers a great first-line option for efficient resolution.  Additionally, comments made by IRS Commissioner Daniel Warfel in recent congressional testimony appear to indicate the Service’s willingness to assist taxpayers with their ERC refund claims through TAS.

What is the Taxpayer Advocate Service?

The Taxpayer Advocate Service is an independent organization within the IRS.1 TAS has offices located in every state, the District of Columbia, and Puerto Rico.  It is focused on both helping taxpayers who have had problems interacting with the Service as well as focusing on systemic issues within the IRS.  Each year, TAS issues a report to Congress outlining its recommendations to make the tax system better for taxpayers.2

How Can TAS Help with an ERC Claim?

TAS has the power to recommend claims to be issued. While TAS may be able to pressure the IRS to examine an ERC refund claim, this does not mean that it can guarantee that the IRS will ultimately pay the refund.

Commissioner Warfel stated in a recent Ways and Means Committee hearing that TAS is looking to aid those taxpayers who are experiencing financial hardship because of a delay in obtaining refunds from ERC.3 Specifically, taxpayers can utilize Form 911 which authorizes and requests TAS to work on the taxpayer’s behalf with the IRS to determine a quicker resolution of their refund claim.4  During the committee hearing, several representatives raised concerns that their constituents’ businesses have been harmed by IRS processing delays.  The Commissioner appeared to take these concerns seriously and redoubled his message about involving TAS in cases where taxpayers are experiencing, or are about to experience,  harm because of delays in processing ERC refund claims.

Can a Law Firm Assist a Taxpayer with TAS?

Absolutely, a law firm that specializes in taxation can help a taxpayer put their best foot forward with TAS.  While it is certainly possible for a taxpayer to contact TAS on their own, having an advocate who knows the law and the intricacies of the tax system can only help to secure the best outcome.  While TAS is designed to help taxpayers with their issues with the IRS, TAS itself can often be challenging to navigate.  TAS usually requires monthly check-ins and having a representative manage those communications can help mitigate the stress caused by working within the tax system.

Conclusion

While there may be alternative avenues to seeking assistance with an ERC refund claim—such as filing a lawsuit, getting TAS involved is a low-risk, high-reward option.5  If an ERC refund claim has been in processing, prior to the moratorium, for more than six months TAS may be able to help expedite the processing of the claim.  Furthermore, if a taxpayer can show that it is harmed by the lack of ERC refunds, TAS may be able to make an even stronger argument to the IRS that the taxpayer’s claim should be moved to the front of the line.

Frost Law attorneys have substantial experience in tax controversy matters, ERC eligibility analysis, and refund claim disputes. If you need assistance in determining how to expedite an ERC claim or request TAS assistance, don't hesitate to reach out to us at (410) 497-5947 or schedule a confidential consultation with our team of tax attorneys.

Footnotes

  1. https://www.taxpayeradvocate.irs.gov/about-us/
  2. https://www.taxpayeradvocate.irs.gov/reports/
  3. Ways and Means Committee Republicans, Hearing with Commissioner of the Internal Revenue Service, Daniel Werfel, YouTube (Feb 15, 2024), https://www.youtube.com/watch?v=aLPSkPAsSpM.
  4. https://www.irs.gov/pub/irs-pdf/f911.pdf
  5. https://askfrost.com/news/expedite-erc-refund-irs-delays-moratorium
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Need Help with Your ERC Refund Claim? The Taxpayer Advocate Service May Be Able to Help

Published on
March 11, 2024
Form 911, Taxpayer Advocate Service Request Form with hands filling it out.
Author
Zachary Lyda
Associate
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The Taxpayer Advocate Service (“TAS”) was designed to assist taxpayers with problems they are facing with the Internal Revenue Service (“IRS” or the “Service”).  They are uniquely positioned to assist taxpayers with ERC refund claims that have faced enormous challenges and delays.  While other avenues may exist for resolving issues with the IRS, TAS offers a great first-line option for efficient resolution.  Additionally, comments made by IRS Commissioner Daniel Warfel in recent congressional testimony appear to indicate the Service’s willingness to assist taxpayers with their ERC refund claims through TAS.

Have Questions? Call Our Team Today.

The Taxpayer Advocate Service (“TAS”) was designed to assist taxpayers with problems they are facing with the Internal Revenue Service (“IRS” or the “Service”).  They are uniquely positioned to assist taxpayers with ERC refund claims that have faced enormous challenges and delays.  While other avenues may exist for resolving issues with the IRS, TAS offers a great first-line option for efficient resolution.  Additionally, comments made by IRS Commissioner Daniel Warfel in recent congressional testimony appear to indicate the Service’s willingness to assist taxpayers with their ERC refund claims through TAS.

What is the Taxpayer Advocate Service?

The Taxpayer Advocate Service is an independent organization within the IRS.1 TAS has offices located in every state, the District of Columbia, and Puerto Rico.  It is focused on both helping taxpayers who have had problems interacting with the Service as well as focusing on systemic issues within the IRS.  Each year, TAS issues a report to Congress outlining its recommendations to make the tax system better for taxpayers.2

How Can TAS Help with an ERC Claim?

TAS has the power to recommend claims to be issued. While TAS may be able to pressure the IRS to examine an ERC refund claim, this does not mean that it can guarantee that the IRS will ultimately pay the refund.

Commissioner Warfel stated in a recent Ways and Means Committee hearing that TAS is looking to aid those taxpayers who are experiencing financial hardship because of a delay in obtaining refunds from ERC.3 Specifically, taxpayers can utilize Form 911 which authorizes and requests TAS to work on the taxpayer’s behalf with the IRS to determine a quicker resolution of their refund claim.4  During the committee hearing, several representatives raised concerns that their constituents’ businesses have been harmed by IRS processing delays.  The Commissioner appeared to take these concerns seriously and redoubled his message about involving TAS in cases where taxpayers are experiencing, or are about to experience,  harm because of delays in processing ERC refund claims.

Can a Law Firm Assist a Taxpayer with TAS?

Absolutely, a law firm that specializes in taxation can help a taxpayer put their best foot forward with TAS.  While it is certainly possible for a taxpayer to contact TAS on their own, having an advocate who knows the law and the intricacies of the tax system can only help to secure the best outcome.  While TAS is designed to help taxpayers with their issues with the IRS, TAS itself can often be challenging to navigate.  TAS usually requires monthly check-ins and having a representative manage those communications can help mitigate the stress caused by working within the tax system.

Conclusion

While there may be alternative avenues to seeking assistance with an ERC refund claim—such as filing a lawsuit, getting TAS involved is a low-risk, high-reward option.5  If an ERC refund claim has been in processing, prior to the moratorium, for more than six months TAS may be able to help expedite the processing of the claim.  Furthermore, if a taxpayer can show that it is harmed by the lack of ERC refunds, TAS may be able to make an even stronger argument to the IRS that the taxpayer’s claim should be moved to the front of the line.

Frost Law attorneys have substantial experience in tax controversy matters, ERC eligibility analysis, and refund claim disputes. If you need assistance in determining how to expedite an ERC claim or request TAS assistance, don't hesitate to reach out to us at (410) 497-5947 or schedule a confidential consultation with our team of tax attorneys.

Footnotes

  1. https://www.taxpayeradvocate.irs.gov/about-us/
  2. https://www.taxpayeradvocate.irs.gov/reports/
  3. Ways and Means Committee Republicans, Hearing with Commissioner of the Internal Revenue Service, Daniel Werfel, YouTube (Feb 15, 2024), https://www.youtube.com/watch?v=aLPSkPAsSpM.
  4. https://www.irs.gov/pub/irs-pdf/f911.pdf
  5. https://askfrost.com/news/expedite-erc-refund-irs-delays-moratorium