A Taxpayer Advocate is an independent organization within the Internal Revenue Service (IRS) that helps individuals and businesses resolve issues with their tax matters. Their primary role is to ensure that taxpayers' rights are protected and that they receive fair treatment under the tax laws. They provide assistance to those who are experiencing difficulties with the IRS, such as delays or misunderstandings. The Taxpayer Advocate Service (TAS) offers free help to taxpayers who feel they have not received adequate assistance from the IRS. They also work to identify systemic issues within the tax system and recommend changes to improve taxpayer experiences. Their goal is to make the tax process more accessible and fair for everyone.