United States Taxpayer Advocate

The United States Taxpayer Advocate, also known as the National Taxpayer Advocate, is the head of the Office of the Taxpayer Advocate within the Internal Revenue Service, is appointed by the Secretary of Treasury and reports directly to the Commissioner of Internal Revenue. [1] The Advocate acts as an ombudsman for the taxpayer. In addition to the duties as the head of the office, the Advocate is responsible for submitting annual reports on objectives and recommendations to the Committee on Ways and Means of the United States House of Representatives and the Committee on Finance of the United States Senate.[1] The reports are submitted without any prior review or comment from the Commissioner, the Secretary of the Treasury, any other officer or employee of the Department of the Treasury, or the Office of Management and Budget.[1]

Erin M. Collins is the National Taxpayer Advocate.[2]