It operates independently of ATO business areas and reports to the Commissioner of Taxation. The PRS can put you in touch with the right areas of the ATO to deal with your complaint. It can also review your complaint and recommend how the problem may be resolved. You can also write to the PRS at Locked Bag 3120, Melbourne 3001. The Ombudsman's Special Tax Adviser can investigate most complaints relating to tax administration and may recommend that the ATO provides a solution or remedy to your problem.
Investigations are independent, private, informal and free of charge.