[3] The 1988 Taxpayer Bill of rights gave the Ombudsman additional authority to intervene and overturn IRS decisions in certain cases.

Taxpayers may qualify for personal assistance from TAS if they are experiencing economic harm or significant cost (including fees for professional representation) as a result of their tax issue, have experienced a delay of more than 30 days in resolving their issue, or have not received a response or resolution by the date promised by the IRS.

[9] Cases are handled by a Local Taxpayer Advocate office located in each US state, the District of Columbia, and Puerto Rico.

[10] These offices are contacted directly by taxpayers, and also receive cases referred by the IRS or Members of Congress.

[14] Shortly after creation, the organization was criticized as redundant, taking over the role of gathering accurate information on the IRS that was previously handled by the General Accounting Office.