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LetUsHelp for the topics people ask about most. If you still TAS also has a website, Tax Reform Changes, which
need help, IRS TACs provide tax help when a tax issue shows you how the new tax law may change your future
can’t be handled online or by phone. All TACs now pro- tax filings and helps you plan for these changes. The in-
vide service by appointment so you’ll know in advance formation is categorized by tax topic in the order of the
that you can get the service you need without long wait IRS Form 1040 or 1040-SR. Go to TaxChanges.us for
times. Before you visit, go to IRS.gov/TACLocator to find more information.
the nearest TAC, check hours, available services, and ap-
pointment options. Or, on the IRS2Go app, under the Stay TAS for Tax Professionals
Connected tab, choose the Contact Us option and click on
“Local Offices.” TAS can provide a variety of information for tax professio-
nals, including tax law updates and guidance, TAS pro-
The Taxpayer Advocate Service (TAS) grams, and ways to let TAS know about systemic prob-
Is Here To Help You lems you’ve seen in your practice.

What Is TAS? Low Income Taxpayer Clinics (LITCs)
TAS is an independent organization within the IRS that LITCs are independent from the IRS. LITCs represent in-
helps taxpayers and protects taxpayer rights. Their job is dividuals whose income is below a certain level and need
to ensure that every taxpayer is treated fairly and that you to resolve tax problems with the IRS, such as audits, ap-
know and understand your rights under the Taxpayer Bill peals, and tax collection disputes. In addition, clinics can
of Rights. provide information about taxpayer rights and responsibili-
ties in different languages for individuals who speak Eng-
How Can You Learn About Your Taxpayer lish as a second language. Services are offered for free or
Rights? a small fee. To find a clinic near you, visit IRS.gov/LITC or
see IRS Pub. 4134, Low Income Taxpayer Clinic List.
The Taxpayer Bill of Rights describes 10 basic rights that
all taxpayers have when dealing with the IRS. Go to
TaxpayerAdvocate.IRS.gov to help you understand what Small Business Administration
these rights mean to you and how they apply. These are
your rights. Know them. Use them. The Small Business Administration (SBA) offers training
and educational programs, counseling services, financial
What Can TAS Do For You? programs, and contract assistance for small business
owners. The SBA also has publications and videos on a
TAS can help you resolve problems that you can’t resolve variety of business topics. The following briefly describes
with the IRS. And their service is free. If you qualify for assistance provided by the SBA.
their assistance, you will be assigned to one advocate
who will work with you throughout the process and will do Small Business Development Centers (SBDCs).
everything possible to resolve your issue. TAS can help SBDCs provide counseling, training, and technical serv-
you if: ices to current and prospective small business owners
• Your problem is causing financial difficulty for you, who cannot afford the services of a private consultant.
Help is available when beginning, improving, or expand-
your family, or your business; ing a small business.
• You face (or your business is facing) an immediate
threat of adverse action; or Business Information Centers (BICs). BICs offer a
• You’ve tried repeatedly to contact the IRS but no one small business reference library, management video
tapes, and computer technology to help plan a business.
has responded, or the IRS hasn’t responded by the BICs also offer one-on-one assistance. Individuals who
date promised. are in business or are interested in starting a business can

How Can You Reach TAS? use BICs as often as they wish at no charge.
Service Corps of Retired Executives (SCORE).
TAS has offices in every state, the District of Columbia, SCORE provides small business counseling and training
and Puerto Rico. Your local advocate’s number is in your to current and prospective small business owners.
local directory and at TaxpayerAdvocate.IRS.gov/ SCORE is made up of current and former business people
Contact-Us. You can also call them at 877-777-4778. who offer their expertise and knowledge to help people
start, manage, and expand a small business. SCORE also
How Else Does TAS Help Taxpayers? offers a variety of small business workshops.

TAS works to resolve large-scale problems that affect Internet. You can visit the SBA website at
many taxpayers. If you know of one of these broad issues, SBA.gov. While visiting the SBA website, you can find a
please report it to them at IRS.gov/SAMS. variety of information of interest to small business owners.

Chapter 12 How To Get More Information Page 49