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History of the Office of the Taxpayer Advocate
In Taxpayer Bill of Rights 2, Congress not only established the Office of the Taxpayer Advocate but also described its functions:
- To assist taxpayers in resolving problems with the Internal Revenue Service;
- To identify areas in which taxpayers have problems in dealings with the Internal Revenue Service;
- To the extent possible, propose changes in the administrative practices of the IRS to mitigate those identified problems; and
- To identify potential legislative changes which may be appropriate to mitigate such problems.
Page Last Reviewed or Updated: 12-Jun-2014