The National Taxpayer Advocate:

Question

Quizplus · Accepted Answer

The National Taxpayer Advocate is responsible for administering the Taxpayer Advocate Service, a taxpayer-intervention system within the IRS that provides assistance to taxpayers who are experiencing financial difficulty or who believe that their rights as taxpayers have been violated. Option A is incorrect because the National Taxpayer Advocate is an independent office within the IRS and does not represent the IRS in Tax Court cases. Option C is incorrect because the National Taxpayer Advocate does not assist the IRS in preparing proposed legislation, treaties, regulations, and executive orders; rather, the Advocate communicates directly with Congress and identifies taxpayer issues that require legislative action. Option D is incorrect because the National Taxpayer Advocate does not prepare IRS rulings and other written determinations; those responsibilities fall to other offices within the IRS.