Atlanta, GA Taxpayer Advocate Request for Economic Hardship in Collection Cases

In Atlanta, an economic emergency can justify asking whether a Taxpayer Advocate Service review is appropriate, especially in a collection case that needs special handling. But the IRS does not send every hardship case to TAS. The key questions are whether the problem threatens basic living expenses, whether the issue can be resolved the same day, and whether the facts fit TAS referral criteria under IRM 5.1.12 and related TAS procedures.

Start with the kind of hardship the IRS recognizes

For IRS purposes, hardship is not just financial stress or frustration with collection activity. The source guidance describes economic hardship as the inability to meet reasonable basic living expenses. That matters because a taxpayer may be under pressure yet still need a different IRS procedure instead of TAS referral.

In collection work, the facts can also point to other immediate actions. IRM 5.1.12 notes that a levy may be held or, in some situations, released if the file suggests the taxpayer is likely Currently Not Collectible and the levy would create additional hardship. That is a different question from whether the debt goes away. A release or hold does not erase the liability, and it does not equal a withdrawal of an NFTL, discharge of property, or satisfaction of the debt.

Compare TAS referral with other IRS responses

TAS is not a substitute for every collection discussion. If the case can be fully worked within 24 hours, the IRS describes it as a same-day matter, and those cases are generally not referred to TAS unless the taxpayer asks for TAS transfer and the case meets referral criteria. In other words, urgency alone does not force a TAS handoff.

A stronger TAS request usually explains why the normal channel is not solving the issue. For example, a taxpayer may have already provided financial information, yet the account still needs special handling because a levy or other collection action is creating immediate pressure on housing, utilities, medical costs, or other basic expenses. If the issue is really a processing problem or a manual refund problem, the right path may be different from a collection hardship request.

Records that make the request more credible

The IRS will look at evidence, not just a general hardship statement. Useful records include recent pay stubs, benefit statements, proof of rent or mortgage payments, utility bills, medical cost records, bank statements, and any Collection Information Statement already submitted to the Revenue Officer. If you have a notice, levy letter, or other collection document, bring that too so the case can be matched to the current account action.

If your file already includes income and expense information, make sure it is current and complete. The source excerpt shows that an existing CIS can support a possible CNC analysis, even when the taxpayer has not yet supplied every requested verification. The point is to give the IRS enough detail to see whether collection action should pause, continue, or be redirected. A hypothetical example: if a taxpayer has a recent levy notice and can document that essential bills now exceed available income, that fact pattern may support a closer TAS review or another collection remedy, but it still depends on the full file.

What to do next in Atlanta

A practical next step is to organize one short packet before requesting help: the IRS notice, a one-page summary of the emergency, current income and expense records, and any prior response history. Then ask whether the situation belongs in TAS, whether the case can be solved the same day, or whether another collection procedure is the better fit.

For Atlanta taxpayers, the local public point of contact for IRS offices is the IRS contact locator, but the local office is not automatically the assigned collection function. If you are unsure which track applies, request a case review or IRS notice conference first and be ready to explain why the emergency affects basic living expenses. That approach gives the IRS the evidence it needs without assuming TAS is guaranteed.

Questions about An economic emergency may justify a Taxpayer Advocate request

Sources and related resources

• Internal Revenue Manual 5.1.12

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General educational guidance. Relief and collection protections depend on the actual notices, account history, financial evidence, and applicable law. A consultation does not itself stop enforcement or preserve an appeal deadline.