## Legislative bill overview

The bill H.R. 758 aims to amend the Internal Revenue Code of 1986 to provide for the establishment of the “Taxpayer Advocate Service” as an independent office within the Internal Revenue Service (IRS). This office would serve to assist taxpayers in resolving disputes with the IRS and ensure that taxpayer rights are upheld. The bill outlines the structure, functions, and funding mechanisms for this office, aiming to enhance taxpayer services and improve the efficiency of the IRS in handling taxpayer concerns.

## Why is this important

This legislation is significant as it seeks to bolster taxpayer rights and enhance the support system available for individuals facing challenges with the IRS. By establishing an independent office, the bill aims to create a more accessible avenue for taxpayers to seek help, potentially reducing the backlog of cases and improving overall taxpayer satisfaction. Furthermore, it can lead to greater accountability within the IRS, ensuring that taxpayer concerns are addressed more promptly and effectively.

## Potential points of contention

• Concerns about the cost of establishing and maintaining the independent office could lead to debates over budget allocations.


• Potential overlap with existing IRS functions may create confusion regarding the roles and responsibilities of the new office versus current services.


• Critics may argue that the establishment of this office does not sufficiently address systemic issues within the IRS, such as staffing and resource shortages.


• There may be apprehensions about the effectiveness of the office in actually resolving disputes, given the complex nature of tax law.