The official description of the Tax Payer Advocate is an independent orginization within the IRS. ? OK. That is a great explanation. So you can have an independent group within the group you need an advocate for. What is kind of funny is the reason that you use this service is when you feel the IRS is being unfair.
When you feel there is an injustice with the way the IRS has handled your tax account you are encouraged to submit a 911 form and file a complaint with the taxpayer advocate. The problem I have is where is the motivation to help the tax payer when there is a problem. The IRS is paying the paycheck of that advocate. What is their motivation?
In all fairness I have experienced with the Advocate. I have seen some very good work done by the advocate. I have also seen some very slack and lazy work to help a Tax payer that has not been treated unfairly. I saw a story on a local news station last tax season. They talked about the Tax Resolution business. The piece was to warn people against some of these companies that can get you in a worse position than you were in before. I can say there is that problem. There are snakes out there. To get to my point they pointed out that if you have a tax debt you do not need to go to these companies. They told about the Tax Payer advocate service within the IRS. They spoke to a representative from the IRS. Then they showed the inner workings of the Advocate. It showed a room filled with very very small cubicles, what you picture a Dell or Apple Customer Service Center in India. All the Advocates were sitting in their cubicles and were on a call dialer answering call after call. How effective can this be? How can this be for the best interest of the Taxpayer.
To say the least the Taxpayer Advocate Service within the IRS can be a Good thing, if it is small and not a lot at stake. If you have a complicated issue or have a lot at stake don’t be surprised if this service fails and getting done what you need done.