Taxpayer Advocate Service

Congress created the Taxpayer Advocate Service as an independent agency within IRS to help individual and business taxpayers resolve problems that have not been resolved through normal IRS channels. TAS began as the Office of the Taxpayer Ombudsman in 1979 and later changed its name and duties pursuant to various statutory law changes known as the Taxpayer Bill of Rights. The office of TAS is now codified in Section 7803(c)(2) of the Code.