AS ), ▁is ▁an ▁office ▁that ▁is ▁independent ▁of ▁the ▁In ternal ▁Re venue ▁Service , ▁the ▁United ▁States ▁Government ' s ▁tax ▁collection ▁ag ency , ▁although ▁the ▁two ▁bodies ▁often ▁work ▁closely ▁together . ▁It ▁is ▁under ▁the ▁super vision ▁and ▁direction ▁of ▁the ▁Tax p ayer ▁Adv oc ate ▁who ▁is ▁appointed ▁by ▁the ▁Secretary ▁of ▁Tre as ury ▁and ▁reports ▁directly ▁to ▁the ▁Commission er ▁of ▁In ternal ▁Re venue . ▁The ▁office ▁was ▁created ▁under ▁the ▁Tax p ayer ▁Bill ▁of ▁Rights ▁ 2 , ▁an ▁act ▁of ▁the ▁United ▁States ▁Congress ▁which ▁became ▁law ▁on ▁July ▁ 3 0 , ▁ 1 9 9 6 . ▁The ▁office ▁replaced ▁the ▁previous ▁Office ▁of ▁the ▁O mb ud s man ▁within ▁the ▁In ternal ▁Re venue ▁Service . ▁ ▁Res p ons ib ilities ▁ ▁The ▁Tax p ayer ▁Adv oc ate ▁Service ▁( T AS ) ▁consists ▁of ▁approximately ▁ 1 , 8 0 0 ▁employees . ▁About ▁ 1 , 4 0 0 ▁of ▁these ▁are ▁Case ▁Adv oc ates , ▁who ▁personally ▁assist ▁tax pay ers ▁in ▁resol ving ▁their ▁problems ▁with ▁the ▁In ternal ▁Re venue ▁Service . ▁To ▁qual ify ▁for ▁this ▁personal ▁assistance , ▁tax pay ers ▁must ▁be ▁experien cing ▁economic ▁harm ▁or ▁significant ▁cost ▁( including ▁fe es ▁for ▁professional ▁representation ), ▁have ▁experienced ▁a ▁delay ▁of ▁more ▁than ▁ 3 0 ▁days ▁to ▁resolve ▁their ▁tax ▁issue , ▁or ▁they ▁have ▁not ▁received ▁a ▁response ▁or ▁resolution ▁to ▁the