Taxpayer Advocate History
The Office of the Taxpayer Advocate was established in the late 1980s as a place for individual and business taxpayers to receive an independent review of their tax situation. While the office has experienced various organizational and structural changes over the previous decades, the one constant that remains is the office serves as Treasury’s resource of last report for taxpayers and tax practitioners who have not been able to resolve their issue through Treasury’s normal channels. The Advocate reports directly to the Treasurer’s executive office, independently of any taxing or collection division within Treasury. The office also participates in various department tax policy teams to proactively comment on prospective policies that affect taxpayers.