This taxpayer solution is often overlooked. This solution is normally used when a taxpayer
and/or representative have attempted to solve the tax problem with IRS Automated Collections
(ACS) and/or with IRS Tax Practitioners Hotline (TPH) without any positive results. In other
words, all known solutions have been attempted without positive results. When to use:
The taxpayer is experiencing economic harm or is about to suffer economic harm.
The taxpayer is facing an immediate threat of adverse action.
The taxpayer will incur significant costs if relief is not granted (including fees for professional representation).
The taxpayer will suffer irreparable injury or long-term adverse impact if relief is not granted.
The taxpayer has experienced a delay of more than 30 days to resolve a tax account problem.
The taxpayer did not receive a response or resolution to their problem or inquiry by the date promised.
A system or procedure has either failed to operate as intended or failed to resolve the taxpayer’s problem or dispute within the IRS.
The manner in which the tax laws are being administered raise considerations of equity or have impaired or will impair the taxpayer’s rights.
Please see an actual completed IRS Form 911 example below: