has been entered into before the compensation is currently available to the individual, . (b) Effective date The amendment made by this section shall apply to years beginning after the date of the enactment of this Act. 308. Office of participant and plan sponsor advocate (a) In general Section 7803 of the Internal Revenue Code of 1986 is amended by adding at the end the following: (e) Participant and plan sponsor advocate (1) In general There is established in the Internal Revenue Service an office to be known as the Office of the Participant and Plan Sponsor Advocate . (2) Participant and plan sponsor advocate (A) In general The Office of the Participant and Plan Sponsor Advocate shall be under the supervision and direction of an official to be known as the Participant and Plan Sponsor Advocate . The Commissioner shall select the Participant and Plan Sponsor Advocate without regard to the provisions of title 5, United States Code, relating to appointments in the competitive service or Senior Executive Service. (B) Duties The Participant and Plan Sponsor Advocate shall— (i) act as a liaison between the Internal Revenue Service, sponsors of qualified retirement plans (as defined in section 4974(c)), and participants in such plans, (ii) advocate for the full attainment of the rights of such plan sponsors and participants, (iii) assist pension plan sponsors and participants in resolving disputes with the Internal Revenue Service, (iv) identify areas in which participants and plan sponsors have persistent problems in dealings with the Internal Revenue Service, (v) to the extent possible, propose changes in the administrative practices of the Internal Revenue Service to mitigate problems, (vi) identify potential legislative changes which may be appropriate to mitigate problems, and (vii) refer instances of fraud, waste, and abuse, and violations of law to the Office of the Treasury Inspector General for Tax Administration. (C) Removal The Participant and Plan Sponsor Advocate can only be removed from office or