Taxpayer Bill of Rights 2
The Taxpayer Bill of Rights 2 is an Act of Congress. Among other things, it created the Office of the Taxpayer Advocate.
The Office of the Taxpayer Advocate was run by the Taxpayer Advocate. The function of the advocate was to do the following:
- Assist taxpayers in resolving problems with the Internal Revenue Service
- Identify areas in which taxpayers have problems in dealings with the Internal Revenue Service
- To the extent possible, propose changes in the administrative practices of the Internal Revenue Service to mitigate problems identified under the clause above
- Identify potential legislative changes which may be appropriate to mitigate such problems.