An independent organization within the Internal Revenue Service that reports to the National Taxpayer Advocate. The TAS is designed to assist both businesses and individual taxpayers with tax-related issues. It provides free, confidential and personalized service to taxpayers who need help resolving IRS problems that they have not been able to resolve through normal IRS channels.

The TAS offers an online tax toolkit designed to educate taxpayers about their rights and responsibilities. It also identifies issues that cause burdens for taxpayers and brings them to the attention of the IRS, along with recommendations for legislative and administrative changes. IRS Publication 1546 provides more information about this service.