The structure and powers of the
Taxpayer Advocate Service are codified at I.
A recent
Taxpayer Advocate Service study of enforcement activity shows the pitfalls of focusing on widget-counting as evidence of the IRS's effectiveness in increasing compliance.
Taxpayer Advocate Service employees assist taxpayers experiencing economic harm, who are seeking help in resolving tax problems that have not been resolved through normal channels or who believe an IRS system or procedure is not working as it should.
If it's a simple problem that isn't getting resolved, then, of course, they should go to the
Taxpayer Advocate Service.
That, I think, is very clearly the foundation of the
Taxpayer Advocate Service when it started out as an ombudsman.
This type of questioning by examiners should be distinguished from the types of protected activities promoted by a recent memorandum for
Taxpayer Advocate Service (TAS) employees (TAS-13-0212008 (2/7/12)).
Also among witnesses in the congressional hearing was National Taxpayer Advocate Nina Olson, who said the
Taxpayer Advocate Service (TAS) she heads has also seen a surge in identity theft cases, with a 97% increase in fiscal year 2011 over fiscal year 2010 (see graphic, "Identity Theft Now Top TAS Issue").
The
Taxpayer Advocate Service is an independent organization within the IRS that assists taxpayers who are experiencing economic harm, who are seeking help in resolving tax problems that have not been resolved through normal channels, or who believe that an IRS system or procedure is not working as it should.
Joe Benton, area director,
Taxpayer Advocate Service, said if being rejected or suspended from e-filing and working through normal channels is causing significant delays, or the administrative review system is not working and is affecting a practitioner's livelihood, then these events would meet the criteria for bringing the situation to the Taxpayer Advocate for consideration.
Among the topics discussed were the IRS Offer in Compromise program, the Taxpayer Education and Communication (TEC) Division of the Small Business/Self Employed (SB/SE) operating division of the IRS, the IRS National
Taxpayer Advocate Service, pro bono taxpayer representation services and tax simplification.
McCormick Chief, Research & Analysis Laura Tanis
Taxpayer Advocate Service Gwendolyn James
Taxpayer Advocate Service Rosemary Daley Group Manager, Examination (Engineers) Gregg Semanick Public Affairs Officer Tax Executives Institute: Joanne Bonfiglio BICC Cables Corp.
Those interested in attending may schedule an appointment by calling the
Taxpayer Advocate Service at 213/894-8852.
