By: A.J. Cook

Most Internal Revenue Service employees are helpful and professional. But the Senate Finance Committee hearings revealed the IRS harbors another type of employee: shady, unresponsive, unsympathetic, unreasonable and power-hungry.

IRS officers have the power to destroy people financially and psychologically. This may be necessary against the deadbeat who uses every ploy to evade paying past-due taxes, but it isn't appropriate when a computer error or a person's bad luck calls for compassion and accommodation.

What can you do when an officer becomes overzealous or abusive or the tax system goes bonkers? To solve your problem or at least help weed out wretched employees and uproot improper practices, consider one or more of the following steps:

1. If you have a problem with an IRS employee, ask for the name and telephone number of that person's manager. Call the manager and discuss the problem.

2. The next step may be to explain your situation to the Taxpayer Advocate. If you got no satisfaction from the manager or if your problem is with the bureaucratic system, contact the somewhat independent Advocate in two situations:

• You've been through normal channels, but your problem remains or you get no response from the IRS despite repeated contacts or you are told the problem is solved only to have it pop up again.
  
• Enforcing the tax law has created a major hardship. For example, after the IRS garnishes your wages you are unable to buy groceries or pay your rent, and your collection officer doesn't help after you advised her of your problem.
  

Call 1-800-829-1040 for the Taxpayer Advocate in your area. Instead of calling, you can file IRS Form 911 or write Internal Revenue Service, 1111 Constitution Ave. N.W., Washington, DC 20224, Attn.: Taxpayer Advocate.

3. A taxpayer unfortunate enough to meet with an unethical IRS employee or one who demonstrates a personal vendetta should call the Inspector Hotline at 1-800-366-4484.

4. Finally, if all else fails, call your representative in Congress. It's amazing how fast the IRS can address a problem that is called to its attention by a member of Congress.

The Moral: When the bureaucracy fails, turn your eyes to the Hill.


A.J. Cook is a lawyer and CPA. His tax column appears weekly in numerous newspapers. Why isn't it published in your hometown newspaper? Ask its Business Editor to subscribe.

Copyright © 1987-2001 A.J. Cook All Rights Reserved
This information is not intended for use without professional advise.
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Released 11-10-97