Who we are

The Taxpayer Rights Advocate Office helps taxpayers who cannot resolve problems through normal channels. We aim to protect your rights and ensure your tax problems are handled promptly and fairly.  

How we can help

Review matters for fair and consistent application of Virginia tax law and policies
Solve problems and suggest options for taxpayer dilemmas
Advocate for individual taxpayer concerns
Help taxpayers with complaints they have been unable to resolve through normal channels

When to contact the Taxpayer Rights Advocate Office

If you have followed Virginia Tax's regular operational processes to resolve your complaint or issue, but still need assistance, or have concerns that your rights as a taxpayer were not protected during a collections or audit process, please reach out to the Taxpayer Rights Advocate.

We will give priority in the following cases:

  • You will suffer a significant hardship due to a tax determination, collection, or enforcement process.
  • You will lose or be unable to maintain your house, purchase groceries, pay your utilities, or maintain your transportation to work.  
  • You will suffer adverse impacts such as significant loss of income, damage to your credit report, or damage that cannot be restored to its previous status.  
  • Virginia Tax was supposed to respond to you or resolve your request by a specific date, but you have yet to hear from them.  
  • A Virginia Tax system or procedure failed to operate as intended or could not resolve your problem or dispute.  

How to Contact Us

Complete this form [link] and email it to us at: TaxpayerAdvocate@tax.virginia.gov

You can also mail or fax it to us, but emailing is the fastest option. 

Taxpayer Rights Advocate
Virginia Department of Taxation
PO Box 546
Richmond, Virginia 23218-0546 

FAX: 804.774.3100

Taxpayer Advocate Limitations

The Taxpayer Advocate is unable to:

  • Change the application of Virginia tax law for individual or business situations
  • Interfere in an audit, handle a protest, waive taxes, penalties, or interest, or answer technical questions  
  • Act as a substitute in formal appeals or informal protest procedures
  • Reduce tax liability through an offer in compromise when taxes are legally due 
  • Grant or set payment plans
  • Change time limits for filings, payments, or refunds
  • Act as legal counsel for individual situations
  • Help you with your federal income tax, taxes you pay to other states, or Virginia localities