The Taxpayer Advocate Service (LTA) is an IRS program that provides an independent review to try and resolve tax problems which have not been resolved through normal channels. Can assist in cases where taxpayers are facing hardships. Identifies issues that comprise taxpayer rights. Most issues are handled by mail, phone, and fax.

Provides help with federal tax problems to people who cannot afford a private attorney. Represents clients in tax court, deals with liens and levies, assists with audits and examinations, settles tax debts, appeals Earned Income Credit denials, and helps with Innocent Spouse Relief and Injured Spouse claims.