Topic - Taxpayer Advocate Service

The Office of the Taxpayer Advocate, also called the Taxpayer Advocate Service, is an independent office within the Internal Revenue Service, the United States Government's tax collection agency. It is under the supervision and direction of the Taxpayer Advocate who is appointed by and reports directly to the Commissioner of Internal Revenue. The office was created under the Taxpayer Bill of Rights 2, an act of the United States Congress which became law on July 30, 1996. The office replaced the previous Office of the Ombudsman within the Internal Revenue Service. - Source: Wikipedia