When the IRS Is Unresponsive… And So Is the Taxpayer Advocate Service

You know it's bad when even the “Backup Plan” has a backlog.

Most of us tax professionals have a go-to move when all else fails... Escalate the issue to the Taxpayer Advocate Service ("TAS")

When a client’s amended return has yet to be processed after 2 years, when collection gets unreasonably ugly, or when the IRS is completely unresponsive—we call in TAS. But what happens when the "break in case of emergency" is also spinning its wheels?

According to a new Treasury Inspector General for Tax Administration ("TIGTA") report, the Taxpayer Advocate Service is drowning in delays. And if your clients TAS requests are stuck in limbo, this is what's going on.

Why This Matters to Your Clients—and to You

If you’re a CPA, bookkeeper, bankruptcy attorney, or financial advisor, you’ve likely had a client whose IRS issue turned into a black hole. NOTHING is happening. And you can't for the life of you, resolve the issue.

TAS is supposed to be the lifeline. The taxpayer’s friend inside the machine.

Also concerning, when TAS is backed up, the taxpayer thinks they’re being helped—while nothing is actually happening behind the curtain.

That’s both frustrating and dangerous.

5 Big Takeaways from the TIGTA Report

Let’s unpack what the Treasury Inspector General for Tax Administration revealed—and what it means for the professionals trying to guide clients through the chaos.

1. TAS is 146 Days Late—On Average

That’s how overdue initial contact was in 63% of the cases reviewed by TIGTA. That's not a typo. Initial contact from TAS to taxpayer is, on average, taking four and a half months.

TAS advocates are supposed to reach out quickly, especially in hardship cases. But in the majority of cases, that first contact is taking months.

If your client’s wondering why they haven’t heard anything from the organization that's supposed to save them, that's your answer.

2. Operations Assistance Requests (OARs) Are Lagging, Too

When the Taxpayer Advocate needs specific IRS divisions or functions to take action to resolve a taxpayer's issue, and TAS doesn't have the authority to do so directly, they issue an OAR.

Here's the problem. According to the TIGTA report, 22% of OARs were either not submitted on time or weren’t fulfilled by the IRS as required.

That means even when TAS does act, their follow-through with the IRS isn't happening. And you know how this plays out: the IRS likely says, “We never got it.” TAS says, “We sent it.” Meanwhile, your client’s case is frozen.

3. New, Inexperienced Case Advocates

The system is overwhelmed, in part, because of a growing number of incoming cases, new case advocates who are still learning what the hell they're supposed to be doing, and an outdated case management system that slows things way down.

There's your bottleneck.

4. A New Case Management System Is Coming (But in October 2025)

There’s hope on the horizon—but it's not here yet.

TAS is in the midst of developing a new system that should streamline case handling. But it won’t roll out until October 2025, and it won’t initially include a taxpayer-facing portal, meaning taxpayers shouldn't expect to get real-time updates or self-service tracking anytime soon.

5. TAS is Starting to Bundle Systemic Issues Together

To reduce the sheer volume of cases, TAS is now grouping together certain cases. That may reduce individual case assignments by about 65,000, which is positive news long-term.

But short-term? The issues will continue and individual clients might still be stuck waiting in the queue unless they fall into a priority category.

TL;DR – What You Need to Know

⏩ TAS delays are real—and they’re long.

⏩ Initial contact is, on average, 146 days late in most cases.

⏩ OARs are falling through the cracks.

⏩ New case advocates are still learning the system.

⏩ A tech upgrade is coming—but not for another year.

The Bottom Line

When TAS slows down, everything downstream suffers. Clients wait. Cases decay. Emotions run high. And the professionals trying to help are left without any updates to give.

If your client is stuck in IRS limbo, TAS might not be the lifeline you think it is.

Let's Talk...

➤ Have you had a TAS case delayed? What’s your experience been like?