Taxpayer Advocate Service

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Taxpayer Advocate Service

An office within the IRS that provides free assistance to individual and corporate taxpayers who are experiencing trouble with the IRS. If one is facing immediate IRS action and has experienced a delay of at least 30 days (or the IRS has not resolved the problem by a promised date), Taxpayer Advocate Service may be able to stop asset seizures and similar measures while one's case is being processed. It was established in 1996.
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References in periodicals archive ?
Olson noted that she and the Office of the Taxpayer Advocate were involved in the private debt collection program between 2006 and 2009.
The Office of the Taxpayer Advocate, with some 2,000 employees, doesn't seem to address its own role or absence thereof in the political targeting crisis.
7811, that one of the definitions of a significant hardship [for which the Office of the Taxpayer Advocate may issue a taxpayer assistance order] is where the cost of representation in a particular issue is great and would incur a significant hardship.
Congress created the Office of the Taxpayer Advocate as part of the IRS Restructuring and Reform Act of 1998 to spotlight serious problems facing taxpayers, including privacy issues, the complexity of the tax code, and IRS mistakes that result in undue burdens on taxpayers.
THE OFFICE OF THE TAXPAYER Advocate within the IRS has asked the agency's Chief Counsel's Office to take another look at a controversial ruling which holds that payments, whether cash or stock, made by mutual insurance companies to policyholders when they convert to stock status are fully taxable when the cash is received or the stock is sold.
The preliminary adverse determination offers the issuer three opportunities: a conference with the agent's TEB Group manager; taxpayer--initiated technical advice; or assistance from the Office of the Taxpayer Advocate. Because access to technical advice is also available later in the process and the Taxpayer Advocate's Office is unlikely to be effective for sophisticated taxpayers, the conference with the TEB Group manager is generally the path of choice.
However, according to the General Accounting Office, about half of the 10,000,000 correction notices the IRS issues each year are "incorrect, unresponsive, unclear, or incomplete." If you get an incorrect notice, follow the appropriate procedures to contest it, or contact your local Office of the Taxpayer Advocate at 1-877-777-4778.
Working through the Office of the Taxpayer Advocate, the Advocate was responsible for identifying and resolving taxpayer problems with the Service, proposing changes in IRS administrative practices in response to such problems and identifying potential legislative changes as a means to mitigate those problems.
If there are problems, the practitioner may want to contact the local office of the Taxpayer Advocate Service and request assistance in having the matter transferred to the local IRS office.
In 1996, ever sensitive to criticism and in an effort to provide better service, the IRS replaced this office with the Office of the Taxpayer Advocate. Taxpayer mistrust and dissatisfaction remained, however, and Congress enacted sweeping reform in the IRS Restructuring Act of 1998, radically overhauling both the IRS organizational structure and the way the agency conducts its business.
In response to a request from the IRS Oversight Board, TEI submitted comments in March on the organization and operation of the IRS Office of the Taxpayer Advocate. The organization stated that, although the National Taxpayer Advocate has not previously focused on or provided resources to business taxpayers, large corporations could provide assistance in identifying areas of the law requiring attention.

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