Taxpayer Advocate Service

The Taxpayer Advocate Service is an independent office within the IRS. Congress established the taxpayer advocate service in 1996 to help taxpayers resolve disputes with the agency that could not be resolved through normal channels. Taxpayer Advocate Service personnel also try to advise taxpayers on ways to prevent future problems. The driving force behind the creation of the Taxpayer Advocate Service was a perception that the Office of Taxpayer Ombudsman was not independent enough from the IRS. Previously, the Office of the Taxpayer Ombudsman had handled the duties now performed by the Taxpayer Advocate Service. Advising services provided by the Taxpayer Advocate Service are free and confidential. Individuals and businesses may both use the Taxpayer Advocate Service. Every state, Puerto Rico, and Washington, D.C. has at least one Taxpayer Advocate Service representative. By statute, the Taxpayer Advocate Service must submit two annual reports to the House Ways and Means Committee and the Senate Committee on Finance without prior review by the IRS, U.S. Treasury, or Office of Management and Budget. The Taxpayer Advocate Service is also known as TAS.