State Bar of California
Super Lawyers

Who (or what) is the Taxpayer Advocate?

The office of Taxpayer Advocate was mandated by Internal Revenue Code Section 7803© in response to perceived abuses of taxpayer rights by the Internal Revenue Service. The National Taxpayer Advocate is appointed by the Secretary of the Treasury and reports directly to the Commissioner of Internal Revenue. Each state and campus has at least one local Taxpayer Advocate, who is independent of the local IRS office and reports directly to the National Taxpayer Advocate. As of this writing in 2009 Nina Olson is the National Taxpayer Advocate. Nina Olson has done a fantastic job in reporting to Congress on the tax problems that plague many taxpayers.

Unfortunately, however, the Taxpayer Advocate’s office is limited in its power to control the actions of IRS employees, and has no ability to create exceptions to the law. Furthermore, rank and file employees of the Taxpayer Advocate’s office rely on the regular personnel of the IRS to interpret the tax law which is usually what created the tax problem in the first place.

Nevertheless the Taxpayer Advocate’s office can be helpful in solving tax problems oflow income taxpayers; especially those who have been caught up in a system they don’t understand. Those taxpayers with complex tax problems, or tax problems with large dollars at stake will most likely need the assistance of a tax attorney who fully understands the tax law.

Client Reviews
"Dennis, Meredith, and staff… As I reflect upon this year, there are a few individuals who have made my life much better. I appreciate and feel blessed for all the effort made on my behalf. Thank you very much…" KB
"Thank you for your good work in resolving my innocent spouse case. I will be forever grateful!" KB
"It is a pleasure to send you this check...knowing I have friends like you who are there to help!" HB
"Words can not express my appreciation. YOU DID IT!!!! I have dealt with and paid multiple people to resolve my tax problems, however you were the only one who was successful..." CB
"Your assistance is greatly appreciated and beyond the call of the average attorney who would not take the time. I will consult with you and refer whomever I can to you, whenever possible." EK