Maybe. The Taxpayer Advocate Service or TAS is an independent organization within the I.R.S. It calls itself "your voice at the IRS."

The TAS helps taxpayers whose problems are causing financial difficulty. This includes businesses as well as individuals. You may be eligible for help from the TAS if you’ve tried to resolve your tax problem through normal IRS channels and have gotten nowhere, or you believe an IRS procedure just isn't working as it should.

J Thomas Black
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Board Certified, Consumer Bankruptcy Law- Texas Board of Legal Specialization