Taxpayer Advocate Service (TAS)

Overview

The Taxpayer Advocate Service (TAS) is an independent organization within the Internal Revenue Service (IRS) dedicated to helping taxpayers who are experiencing financial difficulties or who have not been able to resolve their tax problems through normal IRS channels. Located in downtown Trenton at One State Street Square, this office serves as a ”voice at the IRS” for New Jersey residents. TAS ensures that every taxpayer is treated fairly and understands their rights under the Taxpayer Bill of Rights. The service is free, confidential, and tailored to individuals, businesses, and exempt organizations facing significant hardship due to tax issues. Unlike standard IRS agents, TAS advocates work on behalf of the taxpayer to cut through red tape and identify the root causes of systemic problems.

Eligibility and Assistance

Taxpayers may be eligible for TAS assistance if they are facing an immediate threat of adverse action (such as a lien or levy), if they are experiencing economic harm, or if the IRS has failed to respond to an inquiry by a promised date. Once a case is accepted, a Case Advocate is assigned to the taxpayer. This advocate serves as a single point of contact, listening to the problem, helping the taxpayer understand what needs to be done, and staying with the case until it is resolved. They have the authority to issue Taxpayer Assistance Orders (TAOs) to compel the IRS to take (or refrain from taking) certain actions.

Systemic Advocacy

Beyond individual cases, the TAS works to identify and fix large-scale administrative problems that affect many taxpayers. The office analyzes patterns in taxpayer issues and reports these findings directly to Congress every year. This Systemic Advocacy function helps improve IRS processes and recommends legislative changes to prevent future problems. Taxpayers can report systemic issues they encounter, contributing to the improvement of the tax system for everyone.

Office Access and Security

The Trenton TAS office is located on the 12th floor of 50 West State Street. As this is a federal government facility, strict security measures are in place. Visitors must present valid government-issued photo identification and pass through security screening, including metal detectors. While the office provides crucial support, it is generally recommended to call for an initial assessment or to schedule an appointment, as many issues can be handled over the phone or may require specific documentation before an in-person visit is productive.