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The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
• You face (or your business is facing) an these broad issues, report it to them at IRS.gov/ collection disputes. In addition, LITCs can pro-
immediate threat of adverse action; or SAMS. vide information about taxpayer rights and re-
• You’ve tried repeatedly to contact the IRS sponsibilities in different languages for individu-
but no one has responded, or the IRS TAS for Tax Professionals als who speak English as a second language.
hasn’t responded by the date promised. Services are offered for free or a small fee for
TAS can provide a variety of information for tax eligible taxpayers. To find an LITC near you, go
How Can You Reach TAS? professionals, including tax law updates and to TaxpayerAdvocate.IRS.gov/about-us/Low-
guidance, TAS programs, and ways to let TAS Income-Taxpayer-Clinics-LITC or see IRS Pub.
TAS has offices in every state, the District of know about systemic problems you’ve seen in 4134, Low Income Taxpayer Clinic List.
Columbia, and Puerto Rico. Your local advo- your practice.
cate’s number is in your local directory and at
TaxpayerAdvocate.IRS.gov/Contact-Us. You
can also call them at 877-777-4778. Low Income Taxpayer
Clinics (LITCs)
How Else Does TAS Help
Taxpayers? LITCs are independent from the IRS. LITCs
represent individuals whose income is below a
TAS works to resolve large-scale problems that certain level and need to resolve tax problems
affect many taxpayers. If you know of one of with the IRS, such as audits, appeals, and tax

Page 14 Publication 561 (January 2023)