United States Taxpayer Advocate
The United States Taxpayer Advocate, also known as the National Taxpayer Advocate, is the head of the Office of the Taxpayer Advocate within the Internal Revenue Service, and is appointed by and reports directly to the Commissioner of Internal Revenue. The Advocate acts as an ombudsman for the taxpayer, and in addition to the duties as the head of the office, the Advocate is responsible for submitting annual reports on their objectives and recommendations to the Committee on Ways and Means of the United States House of Representatives and the Committee on Finance of the United States Senate. In addition, they are to be submitted without any prior review or comment from the Commissioner, the Secretary of the Treasury, any other officer or employee of the Department of the Treasury, or the Office of Management and Budget.
- Pub.L. 104–168, 110 Stat. 1452, enacted July 30, 1996, §101(a)
- Oversight of the Office of Taxpayer Advocate: Principal Findings and Actions, IRS Oversight Board, September 2002, page 6
|This United States government–related article is a stub. You can help Wikipedia by expanding it.|