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Federal housing law

0513 Publ 4825 (PDF)

Federal housing law as enacted — verbatim and citable.

Edition
2026-10-03
Last updated
2026-10-04
Jurisdiction
United States

Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/p4825.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).


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the Taxpayer Advocate Service (TAS)

The Taxpayer Advocate Service (TAS) is your voice at the IRS. We are an independent organization

problems with the IRS

that will prevent problems.

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We have at least one local taxpayer advocate office in every state, the District of Columbia, and Puerto Rico. To find your advocate:

  • Visit www.irs.gov/advocate;
  • Call us toll-free at 1-877-777-4778;
  • Check your local directory; or
  • Look at Pub. 1546, Taxpayer Advocate Service – Your Voice at the IRS, which lists our offices nationwide.

We help businesses and individuals whose tax problems are causing

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TAS has online resources too. Our Tax Toolkit can help you understand your rights as a taxpayer and get

You may be eligible for our help if you’ve tried to resolve your tax problem through normal IRS

basic tax information, details about individual and business tax credits, and more. Visit the site at www.TaxpayerAdvocate.irs.gov.

We look for patterns in the problems our advocates handle,

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7but also need your

or you believe an IRS procedure just isn’t working as it should.

If you’re eligible for our help,

who will be with you at every

If you’re eligible for our help,

who will be with you at every

We look for patterns in the problems our advocates handle, but also need your help in identifying large-scale or systemic problems that affect many taxpayers. If you know of one of these broad issues, tell us about it at www.irs.gov/sams.

TAS is here to help you... because when you’re dealing with a tax problem,

the worst thing you can do is nothing at all!

/YourVoiceatIRS

@YourVoiceatIRS www.TaxpayerAdvocate.irs.gov

/TASNTA

do you know of a tax problem that affects more than one taxpayer?

You can help the Taxpayer Advocate Service (TAS) tackle “big picture” or systemic problems in the IRS or the tax law by reporting them to us. We are looking for issues that:

  • Affect multiple taxpayers (if you personally have an unresolved problem with the IRS, TAS may still be able to help – visit www.TaxpayerAdvocate.irs.gov);

  • Involve IRS systems, policies, and procedures; and

  • Involve protecting taxpayer rights, reducing burden, ensuring fair treatment, or providing essential taxpayer services.

how to report a tax problem

Report the systemic problem or issue using the Systemic Advocacy Management System (SAMS) at www.irs.gov/sams; or

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No Internet access? Use Form 14411, Systemic Advocacy Issue Submission Form . Fax the completed form to (855) 813-7412 or mail to:

1111 Constitution Avenue, NW, Room 3219 Washington, DC 20224

When submitting an issue, make sure your email address is accurate. If we need more examples or clarification, a member of our staff will send you his or her phone number via email. Please do not

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include any Personally Identifiable Information, such as your name, phone number, or Social Security number. Remember SAMS is for systemic problems, not personal tax issues.

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@

/YourVoiceatIRS

IRS

Publication 4825 (Rev. 5-2013) Catalog Number 54353K Department of the Treasury Internal Revenue Service www.irs.gov

@YourVoiceatIRS

/TASNTA

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