Taxpayer Advocate Will Not Accept Stand Alone Advance Child Tax Credit Cases (IRC §7527A)

Advance Child Tax Credit (Adv CTC) cases do not qualify under the Taxpayer Advocate Service (TAS) case acceptance criteria, per a memorandum released July 8. TAS will not accept stand-alone Adv CTC cases. Stand-alone Adv CTC issues include, but are not limited to: (1) Unenrollment; (2) Use of the Non-Filer Sign-up Tool; (3) Adv CTC payment inquiries; and (4) IRS Online Account accessibility, such as IRS username, ID.me, etc. However, TAS will continue to accept cases where an underlying account or entity issue TAS normally resolves is preventing the taxpayer from receiving Adv CTC. [TAS-13-0721-0009 (July 2, 2021)]