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TAS plays an important role in protecting taxpayer rights and promoting taxpayer confidence in the integrity and accountability of the IRS. TAS employees resolve taxpayer problems and disputes between taxpayers and the IRS. To succeed, they must be viewed, both in perception and reality, as an independent and impartial voice for the taxpayer within the IRS. To promote such independence, IRC § 7803(c)(4)(B) requires each local office of the Taxpayer Advocate to maintain a separate telephone, facsimile, and electronic communication access, as well as a separate post office address. Confidentiality plays an important role in promoting TAS’s independence.

The Internal Revenue Service Restructuring and Reform Act of 1998 (RRA 98) mandated that TAS be an independent organization within the Internal Revenue Service. IRC § 7803(c)(4)(A)(iv) provides that each Local Taxpayer Advocate (LTA), "may, at the taxpayer advocate’s discretion, not disclose to the Internal Revenue Service contact with, or information provided by, such taxpayer."