{"id":"taxpayer-advocate-service","name":"Taxpayer Advocate Service","provider":"Internal Revenue Service","entitlement_type":"government-benefit","entitlement_type_label":"Government benefit","entitlement_type_context":{"definition":"A government-funded or administered benefit, service, coverage program, assistance program, or public access route.","domain":"public-benefits","archetype":"direct-program","agent_instruction":"Identify the administering jurisdiction and disclose income, household, age, disability, immigration, residence, renewal, fee, and capacity rules that apply."},"summary":"An independent organization within the IRS that helps eligible taxpayers resolve serious or unresolved federal tax problems.","benefit":{"description":"Free case advocacy, tax-system guidance, and help when an IRS problem is causing hardship or normal channels have failed.","estimated_value_usd":null},"discovery":{"focus":"public-service","has_estimated_dollar_value":false},"access":{"relationships":["Taxpayer with a qualifying federal tax problem"],"requirements":"The taxpayer must have a qualifying tax problem, such as economic harm, significant delay, or failure to resolve an issue through normal IRS procedures.","activation":"Review the eligibility criteria and contact a local Taxpayer Advocate office or submit Form 911.","cost_basis":"no-cost","cost_basis_label":"No-cost access","cost_basis_context":{"classification":"free","definition":"The core benefit has no required payment, purchase, deposit, paid membership, or pre-existing paid-product relationship under the captured terms.","agent_instruction":"Still disclose optional add-ons, transportation, parking, replacement charges, taxes, capacity, and eligibility conditions found in fees or requirements.","variation_patterns":null,"does_not_mean":null},"fees":"No fee for Taxpayer Advocate Service assistance.","personalized":false,"regions":["US"],"expires":null},"status":"verified","last_checked":"2026-08-04","claim_url":"https://www.taxpayeradvocate.irs.gov/contact-us/","source_url":"https://www.taxpayeradvocate.irs.gov/","source":{"primary_url":"https://www.taxpayeradvocate.irs.gov/","evidence":[{"source":"Internal Revenue Service","url":"https://www.taxpayeradvocate.irs.gov/","kind":"provider","checked_at":"2026-08-04"}]},"parent":null,"coverage":{"level":"national","family":"tax-and-financial-help","jurisdiction":"United States","maturity":"direct"},"web_url":"/benefits/taxpayer-advocate-service","taxonomy":{"version":"1.0","url":"/api/v1/taxonomy"}}