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 瀏覽納稅人辯護服務處(英文) 納稅人權利法案 您的須知事項