Frequently Asked Questions
Who is eligible for the Office of the Taxpayer Advocate Assistance?
Available to taxpayers experiencing significant hardship or systemic problems with IRS administrative practices.
How does the Office of the Taxpayer Advocate Assistance work?
Provides a formal mechanism to resolve persistent IRS problems, mitigate compliance burdens, and challenge IRS positions through an independent forum.
What law authorizes the Office of the Taxpayer Advocate Assistance?
The Office of the Taxpayer Advocate Assistance is authorized under IRC §7803(c) of the Internal Revenue Code (Title 26, United States Code).
Statutory Text — IRC §7803
Source: Internal Revenue Code, Title 26, United States Code
§ 7803. Commissioner of Internal Revenue; other officials(a) Commissioner of Internal Revenue(1) Appointment(A) In generalThere shall be in the Department of the Treasury a Commissioner of Internal Revenue who shall be appointed by the President, by and with the advice and consent of the Senate. Such appointment shall be made from individuals who, among other qualifications, have a demonstrated ability in management.
(B) TermThe term of the Commissioner of Internal Revenue shall be a 5-year term, beginning with a term to commence on November 13, 1997. Each subsequent term shall begin on the day after the date on which the previous term expires.
(C) VacancyAny individual appointed as Commissioner of Internal Revenue during a term as defined in subparagraph (B) shall be appointed for the remainder of that term.
(D) RemovalThe Commissioner may be removed at the will of the President.
(E) ReappointmentThe Commissioner may be appointed to serve more than one term.
(2) DutiesThe Commissioner shall have such duties and powers as the Secretary may prescribe, including the power to—(A) administer, manage, conduct, direct, and supervise the execution and application of the internal revenue laws or related statutes and tax conventions to which the United States is a party; and
(B) recommend to the President a candidate for appointment as Chief Counsel for the Internal Revenue Service when a vacancy occurs, and recommend to the President the removal of such Chief Counsel.
If the Secretary determines not to delegate a power specified in subparagraph (A) or (B), such determination may not take effect until 30 days after the Secretary notifies the Committees on Ways and Means, Government Reform and Oversight, and Appropriations of the House of Representatives and the Committees on Finance, Governmental Affairs, and Appropriations of the Senate.
(3) Execution of duties in accord with taxpayer rightsIn discharging his duties, the Commissioner shall ensure that employees of the Internal Revenue Service are familiar with and act in accord with taxpayer rights as afforded by other provisions of this title, including—(A) the right to be informed,
(B) the right to quality service,
(C) the right to pay no more than the correct amount of tax,
(D) the right to challenge the position of the Internal Revenue Service and be heard,
(E) the right to appeal a decision of the Internal Revenue Service in an independent forum,
(F) the right to finality,
(G) the right to privacy,
(H) the right to confidentiality,
(I) the right to retain representation, and
(J) the right to a fair and just tax system.
(4) Consultation with BoardThe Commissioner shall consult with the Oversight Board on all matters set forth in paragraphs (2) and (3) (other than paragraph (3)(A)) of section 7802(d).
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