what is the taxpayer advocate service?
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.
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.