Final answer:
A form 911 is filed for taxpayer assistance, which helps individuals navigate IRS issues and protect their rights when facing significant hardship. This form is used to request assistance from the Taxpayer Advocate Service, which is an independent organization within the IRS.
Step-by-step explanation:
A form 911 is filed by the Taxpayer for taxpayer assistance. Specifically, when a taxpayer experiences significant hardship, or needs help resolving tax problems that have not been solved through normal channels, they can file IRS Form 911, which is the Request for Taxpayer Advocate Service Assistance (And Application for Taxpayer Assistance Order). The Taxpayer Advocate Service is an independent organization within the IRS designed to help taxpayers navigate issues and protect their rights. This service acts as a liaison between the taxpayer and the IRS to resolve issues.
From the provided options, the correct answer is d. Taxpayer Assistance. The other listed options, such as Appeals Conference or Tax Court Hearing, relate to different stages or areas of the tax process that are not directly associated with filing Form 911. Moreover, the National Research Program is not related to a situation where a taxpayer would use Form 911. Filing taxes and ensuring the proper use of forms like the 1040 form and Form 911 are part of the fiscal responsibility individuals and businesses have, reflecting their direct interaction with government tax policy.