The Taxpayer Advocate Service is an IRS program that provides an independent system to assure that tax problems, which have not been resolved through normal channels, are promptly and fairly handled. The national taxpayer advocate, Nina Olson, heads the program.

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. The goals of the Taxpayer Advocate Service are to protect individual and business taxpayer rights and to reduce taxpayer burden. The taxpayer advocate independently represents your interests and concerns within the IRS. This is accomplished in two ways:

• ensuring that taxpayer problems which have not been resolved through normal channels, are promptly and fairly handled;
• identifying issues that increase burden or create problems for taxpayers: Bringing those issues to the attention of IRS management and making legislative proposals where necessary.

According to the IRS, the Taxpayer Advocate Service can help if, as a result of the administration of the tax laws, you:

• are suffering, or are about to suffer, a significant hardship;
• are facing an immediate threat of adverse action;
• will incur significant cost (including fees for professional representation);
• will suffer irreparable injury or long-term adverse impact;
• have experienced a delay of more than 30 days to resolve the issue; or
• have not received a response or resolution by the date promised.

Note: The Taxpayer Advocate Service is not a substitute for established IRS procedures or the formal appeals process. The Taxpayer Advocate Service cannot reverse legal or technical tax determinations.

The taxpayer case advocate assigned to your case will listen to your point of view and will work with you to address your concerns. You can expect the advocate to provide you with:

• an impartial and independent look at your problem;
• timely acknowledgment;
• the name and phone number of the individual assigned to your case;
• updates on progress;
• time frames for action;
• speedy resolution; and
• courteous service.

In New Hampshire, the taxpayer advocate is located at 80 Daniel Street, PO Box 6667, Portsmouth, 03802. Phone: 433-0571.

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