Form 911 (sp) is the Spanish-language version of the request that taxpayers send to the Taxpayer Advocate Service (TAS), an independent organization within the Internal Revenue Service (IRS), to ask for help with a federal tax problem. It is used by individuals, couples filing jointly, businesses and authorized representatives. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the form and its instructions are published by the IRS, and the request goes to the TAS by email, mail or fax.
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What is Form 911 (sp)?
Form 911 (sp), Request for Taxpayer Advocate Service Assistance (and Application for Taxpayer Assistance Order) (Spanish Version), is the IRS form on which a taxpayer or authorized representative asks the Taxpayer Advocate Service for help resolving a federal tax problem.
The Taxpayer Advocate Service (TAS) is an independent organization within the Internal Revenue Service (IRS) that helps taxpayers resolve federal tax problems and protects their rights. According to the instructions, the TAS can help if your problem is causing a financial difficulty, if you have tried and failed to resolve it with the IRS, or if an IRS system, process or procedure is not working as it should. Help from the TAS is always free.
The form has two sections. Section I collects taxpayer information, the tax form number and period involved, a description of the problem and hardship (line 12a) and the relief requested (line 12b), followed by signatures. Section II is for third parties: Part A for a representative under Form 2848, Poder Legal y Declaración del Representante, and Part B for a designee under Form 8821, Autorización para Recibir Información Tributaria.
This page covers the Spanish version, printed as Form 911 (sp) with the catalog number 72619P and OMB number 1545-1504. The form notes that, under Executive Order 14224, the English version of any document is the official version of information published by the federal government.
Who needs to file Form 911 (sp)?
Taxpayers with a federal tax problem use this form to ask the TAS for help. The instructions describe three situations where the TAS can assist: the problem is causing a financial difficulty, you have tried and been unable to resolve it with the IRS, or an IRS system, process or procedure is not working as it should.
- Individuals: enter your Social Security number (SSN) or Individual Taxpayer Identification Number (ITIN) on line 1b.
- Spouses on a joint return: complete lines 2a and 2b for a request about a jointly filed return. If both spouses request help, both sign and date; if only one does, only that spouse signs.
- Businesses and other entities: use an employer identification number (EIN) on line 1b. A duly authorized officer signs and includes a title, and line 8 names the person authorized to act for the entity.
- Someone filing for another person: only a person authorized and empowered to act for that person signs.
- Authorized representatives: complete blocks 1 to 7 of Section II and attach a copy of Form 2848, Form 8821 or other power of attorney. The taxpayer does not need to sign when an authorized representative files.
An individual taxpayer needs an authorized third party named in Section II before the TAS can share information with another person, except between married taxpayers who both appear on a jointly filed return.
When to file Form 911 (sp)
The form sets no filing deadline of its own: you send it when you need TAS help with a federal tax problem. If the problem involves an IRS delay of more than 30 days in resolving it, line 12a asks for the date you first contacted the IRS for help.
Signing the form does not replace any legal or administrative action that applies to your situation, and it does not suspend any period for acting on assessment or collection matters, such as asking the Tax Court to redetermine a deficiency or requesting a Collection Due Process hearing.
After you send the form, the TAS tells you whether your request was accepted. If you receive no response within 30 days, send an email to [email protected] with "Sin respuesta" in the subject line.
Documents you need
- All documentation that can help the TAS resolve the problem; the instructions say sending it can lead to a faster resolution.
- Additional sheets, if you need more space to describe the tax problem on line 12a or the relief requested on line 12b.
- A copy of Form 2848 or Form 8821, if available, when you name a representative or designee in Section II.
- For an authorized representative filing for the taxpayer: a copy of Form 2848, Form 8821 or other power of attorney attached to the request.
How to fill out Form 911 (sp)
Enter taxpayer name and ID
On lines 1a and 1b, enter the taxpayer's name as shown on the tax return and the SSN or ITIN; a business entity enters its EIN. For a joint return, add the spouse's name and SSN or ITIN on lines 2a and 2b.
Enter your current address
On lines 3a to 3d, enter the current mailing address: street number, name and apartment number, city, state (or foreign country) and ZIP code.
Add phone, email and fax
Line 4: daytime phone number with area code. Line 5: email address; providing it means you consent to receive and send encrypted email about your tax problem, and you can leave it blank if you do not want email from the TAS. Line 6: fax number, if any.
Choose how to receive updates
On line 7a, check email, letter or phone call as your preferred method. Check line 7b only if you consent to confidential information being left on your answering machine or voicemail at that number.
Complete contact person and language
Line 8: for an entity, enter the person authorized to act for it, unless a third party is named in Section II. Line 9: note any special communication need, such as sign language, or specify a language other than English.
Identify the tax form and period
Line 10: enter the federal tax return or form number involved, such as Form 1040 for an individual income tax problem. Line 11: enter the calendar or fiscal year, or the calendar quarter for a payroll tax problem.
Describe the tax problem
On line 12a, describe the federal tax problem and any hardship it causes, and what the IRS has or has not done to resolve it. If the IRS delay exceeds 30 days, give the date you first contacted the IRS; attach extra sheets if needed.
State the relief you request
On line 12b, specify the action you want taken and consider necessary to resolve the problem. Include any documentation you think would help the TAS.
Sign and date the request
Lines 13a to 13c: the taxpayer or duly authorized officer signs, adds a title if applicable and dates it. Lines 14a and 14b: the spouse signs and dates only when joint assistance is requested.
Complete Section II if you have a representative
Complete Part A for a Form 2848 representative or Part B for a Form 8821 designee, entering the name, CAF number, address, phone and fax. Only representatives sign in this section; leave blank any item you do not know.
Review and download the completed PDF
Check names, taxpayer numbers, signatures and the description on lines 12a and 12b. Download or print the completed PDF from FillingPDF and send it through one of the channels described under How to submit.
How to submit Form 911 (sp)
You can send Form 911 (sp) to the TAS by email, by mail or by fax.
- Email: [email protected]. The IRS warns that emailed forms and attachments are not encrypted, and that by emailing the TAS you consent to email as a way of communicating about your request.
- Mail: 7940 Kentucky Dr. MS 11 G, Florence, KY 41042.
- Fax: (855) 828-2723.
- From abroad: fax 1 (304) 707-9793, which is not a toll-free number for U.S. taxpayers, or email the same address above.
Send all documentation that can help resolve the problem, since this can lead to a faster resolution. Do not send several Forms 911 for the same problem, because this can delay the handling of your request. The TAS tries to reach you by the contact method you mark on line 7 but may use other methods. FillingPDF lets you fill out and download the PDF; submission follows the IRS channels above.
Common mistakes to avoid
- Sending several Forms 911 for the same problem; the instructions warn this can delay the handling of your request.
- Raising frivolous arguments on the form; the TAS will not consider them and a penalty may apply in addition to any other penalty provided by law.
- Treating the signed form as a substitute for legal or administrative action; it does not suspend deadlines such as asking the Tax Court to redetermine a deficiency.
- Signing only one spouse's line when both spouses request joint help; both must sign and date.
- Leaving out the date you first contacted the IRS on line 12a when the IRS delay is more than 30 days.
- Listing a representative in Section II without attaching Form 2848, Form 8821 or another power of attorney when you are a representative filing for the taxpayer.
- Expecting Form 8821 to let your designee represent you; it only authorizes receiving your confidential tax information.
- Marking line 7b when others can access your voicemail and you do not want them to hear confidential tax information.
Frequently asked questions
What is Form 911 (sp) used for?
Form 911 (sp) is the Spanish-language request for Taxpayer Advocate Service assistance. You use it to ask the TAS, an independent organization within the IRS, for help with a federal tax problem. The same form also serves as an application for a Taxpayer Assistance Order.
Who can the Taxpayer Advocate Service help?
The TAS can help if your federal tax problem is causing you financial difficulty, if you have tried and failed to resolve it with the IRS, or if an IRS system, process or procedure is not working as it should. The IRS states that help from the TAS is always free.
Where do I send Form 911?
Send it by email to [email protected], by mail to 7940 Kentucky Dr. MS 11 G, Florence, KY 41042, or by fax to (855) 828-2723. From abroad, fax 1 (304) 707-9793 or use the same email address.
Can I fill out Form 911 (sp) online?
You can complete the PDF online on FillingPDF and download or print it. FillingPDF does not send the request to the TAS: you submit it yourself by email, mail or fax, as the IRS instructions describe.
What if I do not hear back after sending Form 911?
If you get no response within 30 days, email [email protected] and write "Sin respuesta" in the subject line. Do not send several Forms 911 for the same problem, since that can delay your request.
Does filing Form 911 stop IRS deadlines?
No. The instructions say signing the request does not replace any legal or administrative action and does not suspend any period for acting on assessment or collection matters, such as asking the Tax Court for a redetermination or requesting a Collection Due Process hearing.
Can my representative file Form 911 for me?
Yes. An authorized representative completes blocks 1 to 7 of Section II, enters a CAF number, signs, and attaches a copy of Form 2848, Form 8821 or other power of attorney. The taxpayer does not need to sign when an authorized representative files.
Is the Spanish version of Form 911 the official one?
The form states that, under Executive Order 14224, the English version of any document is the official version of information published by the federal government. Form 911 (sp) is the Spanish version of the request, with the same sections and line numbers.
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