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Quick answer: Fax Form 911 to the Taxpayer Advocate Service on 855-828-2723. From outside the US, use 1-304-707-9793, which isn’t toll-free. You can also email or post it. The Taxpayer Advocate Service (TAS) can take your case if your tax problem is causing you financial difficulty, if you’ve tried to sort it out with the IRS and couldn’t, or if an IRS process isn’t working as it should.
Form 911 is the Request for Taxpayer Advocate Service Assistance. TAS is an independent office inside the IRS, and it’s there for the cases the usual channels have left stuck. The IRS revised the form in June 2026, so download a fresh copy rather than reusing one you saved last year.
When the Taxpayer Advocate can take your case
The form names three situations. TAS may be able to help if:
- your federal tax problem is causing you financial difficulty
- you’ve tried to resolve it with the IRS and couldn’t
- an IRS system, process or procedure isn’t working as it should
If none of those fits yet, go back to the IRS office or phone line handling your case first. TAS is for when that route has failed.
Sending Form 911 doesn’t stop the clock. The form says signing it does not suspend any deadline for assessment or collection. If you need to petition the Tax Court or ask for a Collection Due Process hearing, do that on time as well, whatever TAS is doing.
Where to send Form 911
All four routes reach the same TAS intake. Pick one and send the form once.
| Route | Send to | Worth knowing |
|---|---|---|
| Fax, inside the US | 855-828-2723 | Toll-free. Your transmission report is your proof of the date you sent it. |
| Fax, from abroad | 1-304-707-9793 | Not a toll-free number for US taxpayers. |
| tas.form.911.request.for |
The IRS says emailed forms and attachments are not encrypted. | |
| Post | 7940 Kentucky Dr, MS 11 G, Florence, KY 41042 | The slowest route. Keep a copy of everything you send. |
Fax or email?
Fax and email are both far quicker than post, so the real difference is what you’re comfortable sending. Form 911 carries your taxpayer ID number, your address and a description of your tax problem, and the IRS states that email submissions of the form and its attachments “are not encrypted for security”. If you’d rather not put that in a plain email, fax it. A fax also gives you a transmission report showing the number, date, time and page count, which is worth having if you later need to show when you asked for help.
Who has to sign
- A joint request: both spouses sign and date it.
- One spouse asking alone: only that spouse signs.
- A business: an authorised officer signs and adds their title.
- Someone signing for another person must have the legal authority to act for them.
If a tax professional is sending the form for you, the rules are different. See the questions at the end.
What to write in lines 12a and 12b
These two boxes do most of the work. In 12a, describe the tax problem, the difficulty it’s causing you, and what the IRS has or hasn’t done about it. If the IRS has taken more than 30 days, give the date you first contacted it. In 12b, say what relief you’re asking for and what action you think would fix it.
Fill in the tax form involved (a 1040, for example) and the tax year or period. For employment tax, that’s the calendar quarter. Then attach whatever backs your account up: notices, letters, proof of the hardship. The form says supporting documents may get you a quicker resolution.
One warning the form spells out: TAS won’t consider frivolous arguments, and using them can bring a $5,000 penalty.
How to fax Form 911
- Download the current Form 911 (Rev. 6-2026) from IRS.gov.
- Fill it in, including lines 12a and 12b, and sign it.
- Add a cover sheet with your name, “Form 911” and the page count. Put only the last four digits of your SSN on the cover sheet, never the full number. Our fax cover sheet generator builds one.
- Fax the cover sheet, the form and your supporting documents in one transmission to 855-828-2723, or 1-304-707-9793 from abroad.
- Save the transmission report.
No fax machine? Municorn Fax sends the form from your phone or computer and keeps the confirmation in the app. You get one free test fax to see how it works before you subscribe. If you’d rather fax from your email, EveryFax does that.
After you send it
TAS tells you whether it has accepted your case, and an advocate may contact you to talk it through. If 30 days pass with no reply, the form says to email the TAS address above with “No Response” in the subject line. Don’t send a second Form 911 for the same problem in the meantime: the IRS says duplicates cause delays.
Does the Taxpayer Advocate Service charge for help?
Can I phone the Taxpayer Advocate instead of sending Form 911?
Can my accountant or tax professional send Form 911 for me?
Sending other IRS paperwork? See our full list of IRS fax numbers, our guide to Form 2848 if someone will represent you, or Form 3911 if your refund never arrived.
