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13.1.1.1
(08-21-2000)
Legislative History
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The Problem Resolution Program (PRP) was first
implemented in 1977 because there were instances where taxpayer's problems
were not promptly or properly resolved, or where the IRS had not been fully
sensitive to the needs of taxpayers.
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Since 1977, the program has evolved from PRP to
the Taxpayer Advocate Service (TAS) due, in part, to three major pieces of
legislation.
13.1.1.1.1
(08-21-2000)
Taxpayer Bill of Rights (TBOR)
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The Office of the Taxpayer Ombudsman was created
by the Internal Revenue Service in 1979 to serve as the primary advocate,
within the IRS, for taxpayers. This position was codified in the Taxpayer
Bill of Rights 1 (TBOR 1), included in the Technical and Miscellaneous Revenue
Act of 1988, Pub. L. 100–647.
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This legislation included a provision, that authorized
the Taxpayer Ombudsman (now National Taxpayer Advocate), to issue Taxpayer
Assistance Orders (TAOs) when taxpayers were suffering or about to suffer
significant hardships because of the way the Internal Revenue laws were being
administered. This was expanded by the Commissioner to include any instance
where a taxpayer was suffering or about to suffer a significant hardship,
regardless of the cause of the hardship.
13.1.1.1.2
(04-01-2003)
Taxpayer Bill of Rights 2 (TBOR 2)
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The Taxpayer Bill of Rights 2 (TBOR 2) was signed
into law July 30, 1996, as Public Law 104–168. TBOR changed the title
of the Taxpayer Ombudsman to Taxpayer Advocate while also changing the status
of the position.
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The Taxpayer Advocate was to continue to fulfill
all of the responsibilities, which the position held in the past, but with
somewhat greater autonomy and enhanced authority to advocate changes within
the IRS that benefit taxpayers.
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TBOR 2 described the functions of the Office of
the Taxpayer Advocate as:
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To assist taxpayer's in resolving problems with
the IRS;
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To identify areas in which taxpayers have problems
in dealings with the IRS;
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To the extent possible, propose changes in the administrative
practices of the IRS to mitigate those identified problems; and
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To identify potential legislative changes which
may be appropriate to mitigate such problems.
13.1.1.1.3
(08-21-2000)
Internal Revenue Service Restructuring and Reform Act of 1998 (RRA98)
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The Internal Revenue Service Restructuring and
Reform Act of 1998 (RRA98) was signed into law July 22, 1998, as Public Law
105–206 and changed the Taxpayer Advocate Service's organization. RRA98
renamed the title Taxpayer Advocate to National Taxpayer Advocate (NTA). This
law significantly changed the appointment of the NTA from being an appointee
of the Commissioner to being an appointee of the Secretary of the Treasury,
after consulting with the Commissioner of Internal Revenue and IRS Oversight
Board.
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RRA98 strengthened the independence of both the
NTA and the local advocate organization. Two key changes were mandated:
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The intent of Congress was to ensure both the
independence and objectivity on the part of Advocates in dealing with tax-related
concerns. Therefore, all employees in the TAS report directly to the NTA or
delegate thereof. This provides an independent perspective and ensures taxpayer
cases get an impartial review while providing full accountability within the
Advocate organization.
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