In Taxpayer Bill of Rights 2, Congress not only established the Office of the Taxpayer Advocate but also described its functions: To assist taxpayers in resolving problems with the Internal Revenue Service; To 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 IRS to mitigate those identified problems; and To identify potential legislative changes which may be appropriate to mitigate such problems. Read the interesting history of TAS PDF Visit TAS website Taxpayer Bill of Rights What you should know