United States Taxpayer Advocate
Encyclopedia
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
, and is appointed by and reports directly to the Commissioner of Internal Revenue
. The Advocate acts as an ombudsman
for the taxpayer, and in addition to the duties as the head of the office, the Advocate is responsible for submitting annual reports on their 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
. In addition, they are to be 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.
Nina E. Olson
is the current Advocate. She was appointed in January 2001 and took office as in March 2001.
United States
The United States of America is a federal constitutional republic comprising fifty states and a federal district...
Taxpayer Advocate, also known as the National Taxpayer Advocate, is the head of the Office of the Taxpayer Advocate within the Internal Revenue Service
Internal Revenue Service
The Internal Revenue Service is the revenue service of the United States federal government. The agency is a bureau of the Department of the Treasury, and is under the immediate direction of the Commissioner of Internal Revenue...
, and is appointed by and reports directly to the Commissioner of Internal Revenue
Commissioner of Internal Revenue
The Commissioner of Internal Revenue is the head of the Internal Revenue Service , a bureau within the United States Department of the Treasury.The office of Commissioner was created by Congress by the Revenue Act of 1862...
. The Advocate acts as an ombudsman
Ombudsman
An ombudsman is a person who acts as a trusted intermediary between an organization and some internal or external constituency while representing not only but mostly the broad scope of constituent interests...
for the taxpayer, and in addition to the duties as the head of the office, the Advocate is responsible for submitting annual reports on their objectives and recommendations to the Committee on Ways and Means
United States House Committee on Ways and Means
The Committee of Ways and Means is the chief tax-writing committee of the United States House of Representatives. Members of the Ways and Means Committee are not allowed to serve on any other House Committees unless they apply for a waiver from their party's congressional leadership...
of the United States House of Representatives
United States House of Representatives
The United States House of Representatives is one of the two Houses of the United States Congress, the bicameral legislature which also includes the Senate.The composition and powers of the House are established in Article One of the Constitution...
and the Committee on Finance
United States Senate Committee on Finance
The U.S. Senate Committee on Finance is a standing committee of the United States Senate. The Committee concerns itself with matters relating to taxation and other revenue measures generally, and those relating to the insular possessions; bonded debt of the United States; customs, collection...
of the United States Senate
United States Senate
The United States Senate is the upper house of the bicameral legislature of the United States, and together with the United States House of Representatives comprises the United States Congress. The composition and powers of the Senate are established in Article One of the U.S. Constitution. Each...
. In addition, they are to be 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
United States Department of the Treasury
The Department of the Treasury is an executive department and the treasury of the United States federal government. It was established by an Act of Congress in 1789 to manage government revenue...
, or the Office of Management and Budget.
Nina E. Olson
Nina E. Olson
Nina E. Olson is the current United States Taxpayer Advocate, and as such head of the Office of the Taxpayer Advocate, a government office dedicated to helping taxpayers solve their problems with the Internal Revenue Service. Olson is the only IRS employee authorized to make legislative proposals...
is the current Advocate. She was appointed in January 2001 and took office as in March 2001.