The Taxpayer Advocate Service helps individual and business taxpayers resolve problems with the IRS by: Ensuring taxpayer problems which are not resolved through normal IRS channels are promptly and impartially handled; Assisting who are facing hardships; Identifying issues that compromise taxpayer rights, increase taxpayer burden or create problems; and bringing these issues to the attention of IRS management; Recommending administrative and legislative changes through the National Taxpayer Advocate's Annual Report to Congress.