Question

activity 3.2 taxpayer advocate services directions: read the material below and answer the questions that follow. the taxpayer advocate service is an irs program that provides an independent service to taxpayers. the national taxpayer advocate heads the program; each state has at least one taxpayer advocate. the taxpayer advocate is independent of the irs. the goals of this service are to protect individual taxpayer rights, to improve customer service, and to reduce taxpayer burden. the taxpayer advocate represents your interests and concerns by ensuring that taxpayer problems are resolved promptly and handled fairly. the advocate will listen to your point of view and work to address your concerns. the service is available to taxpayers suffering from hardships, including excessive pro - fessional fees (accounting or legal). it specializes in informing you, the taxpayer, about your rights when dealing with the irs and helping to resolve claims. in some instances, enforcement (collection) action may be suspended while your case is being reviewed. most cases are resolved without the need for court appearances. the national taxpayer advocate reports to congress twice a year, summarizing problems and making recommendations. you can locate the taxpayer advocate service online at www.irs.gov/advocate. 1. how might you use the services provided by the taxpayer advocate service? 2. what benefit is there to having such a service, even if the average taxpayer never uses it?

Explanation:

1. You can use the Taxpayer Advocate Service when facing hardships like excessive professional fees while dealing with the IRS, to have your rights informed, problems resolved promptly and fairly, and potentially suspend enforcement actions during case - reviews.
2. The existence of the service benefits the tax - system as a whole by protecting taxpayer rights, improving customer service, and acting as a safeguard that can enhance overall fairness and trust in the IRS, even if not all taxpayers directly use it.

Answer:

1. Use it when facing hardships dealing with the IRS, for rights - information, problem - resolution, and suspension of enforcement during reviews.
2. It protects rights, improves service, and enhances fairness and trust in the IRS.