Taxpayer Advocate

Establish Position

Establishes the position of Taxpayer Advocate replacing that of Taxpayer Ombudsman. The new position carries a higher level of independence, authority and responsibility.

The Office of Taxpayer Advocate is established concurrently. The functions of the office are to:

• assist taxpayers resolve problems with the IRS; 
• identify areas in which taxpayers have problems dealing with the IRS;
• propose changes in administrative practices of the IRS that will mitigate those problems; and
• identify potential legislative changes that may mitigate those problems.

Two annual reports to Congress are required:

• the first to report the objectives of the Taxpayer Advocate for the next calendar year, and 
• the second to report on activities of the Taxpayer Advocate during the previous year.

Effective on the date of enactment.