Taxpayer Advocate Service: Your Last Resort When the IRS Says “Wait 120 Days”
When you call the IRS about a delayed refund, the most frustrating response you can receive is the standard phrase:
“Your return is under review. Please allow up to 120 days for processing.”
This vague answer leaves taxpayers stuck with no status updates and no clarity on what is actually causing the delay.
Fortunately, there is an escalation option: The Taxpayer Advocate Service (TAS) — an independent division of the IRS created specifically to help taxpayers experiencing hardship or extreme delays.
This article explains exactly when TAS will help you, when they won’t, and how to contact them successfully.
What the 120-Day Review Actually Means
If the IRS gives you the 120-day line, your return is likely in one of these situations:
flagged by automated fraud filters
waiting for identity or wage verification
stuck behind a manual processing queue
held due to mismatch in reported income
paused until additional documentation is received
flagged for potential credit examination (EITC, CTC, ACTC, PTC)
During this time, standard IRS phone representatives cannot give you further details — their screens simply say “in review.”
That’s when TAS becomes crucial.
When You SHOULD Contact the Taxpayer Advocate Service
TAS will assist you if you meet one of these conditions:
1. Economic Hardship
If the delayed refund is causing financial suffering, such as:
inability to pay rent or mortgage
inability to afford food, utilities, or medication
extreme financial hardship due to refund delay
TAS takes hardship cases very seriously.
2. Repeated IRS Non-Response
If you:
submitted documentation
responded to IRS notices
yet received no follow-up for weeks or months
and WMR/transcripts show no movement
TAS can step in and request an internal activity update.
3. Wrongful Delay or Inaction
If:
your case has exceeded normal processing
IRS has given no specific reason for the delay
your refund is stalled beyond the 120-day quoted timeframe
TAS has authority to request expedited processing.
4. Multiple Conflicting IRS Notices
Example:
one notice says income mismatch
another says identity verification
another says wait for processing
another says no action needed
TAS can triage the conflicting messages and force clarification.
When TAS Will NOT Help
TAS will likely not intervene if:
your return has been delayed fewer than 21 days after acceptance
you have not received any IRS notices
you are simply “impatient”
refund delay is due to PATH Act (before Feb 15 for EITC/ACTC)
you refuse to provide requested documents
In short: TAS helps when the system is failing you — not when the system is operating normally.
How to Contact TAS the RIGHT Way
Step 1: Gather Evidence
Have ready:
copy of filed return
IRS notices received
transcript codes
cycle date
dates of IRS communications
hardship proof if applicable
Step 2: Call the Direct TAS Line
877-777-4778
You can also request help online via the IRS website or local TAS office.
Step 3: Make a Strong Case
Do NOT say: “My refund is late.”
Instead say:
“I am experiencing financial hardship due to refund delay and have received no resolution or request for additional information from the IRS.”
Use key phrasing:
“economic hardship”
“urgent necessity”
“no response for over X days”
“processing delay without explanation”
These words trigger eligibility.
TAS Authority: What They Can Actually Do
TAS can:
internally escalate your return to an examiner
demand a status review from IRS processing teams
request documentation on your behalf
override passive waiting queues
push for refund release if delay is unjustified
They cannot:
change tax law
approve your refund independently
bypass required verification steps
guarantee an outcome
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