What Good Is the National Taxpayer Advocate?

Abstract

Part A of this article explains how important changes in tax administration since World War II have created the need for an office such as TAS. Part B will examine the structure of TAS operations since its reorganization under the Internal Revenue Service Restructruing and Reform Act of 1998 and its ongoing struggle to find balance, to fit TAS within the overall IRS mission of administering the nations' tax policies . . . and energy policies, and welfare policies, and education policies. Part C will conclude with some thoughts on how the TAS relationship with other IRS functions might change, either for the better or for the worse, depending on TAS and IRS leadership.