deem advisable. The Comptroller General shall have
access to any IRS return information he deems nec-
essary to perform his duties under this section.
Nothing in this section shall be construed to permit
the Comptroller General to make public the names
or similar identifying information of any taxpayer.
(3) ACCESS TO RETURNS AND RETURN INFOR-
MATION.—The purposes for which returns and re-
turn information may be open to inspection or dis-
closure under section 6103(i)(7)(A) of the Internal
Revenue Code of 1986 (relating to disclosure to
General Accounting Office) shall include the pur-
poses of carrying out the Comptroller General’s du-
ties as specified in this section.
(e) DEFINITIONS.—For purpose of this section—
(1) the term ‘‘Service’’ or ‘‘IRS’’ refer to the
Internal Revenue Service of the Department of
Treasury; and
(2) the term ‘‘employee’’ includes any IRS offi-
cer or employee.
SEC. 2. ESTABLISHMENT OF POSITION OF TAXPAYER AD-
VOCATE WITHIN INTERNAL REVENUE SERV-
ICE.
(a) GENERAL RULE.—Section 7802 of the Internal
Revenue Code of 1986 (relating to Commissioner of Inter-
nal Revenue; Assistant Commissioner (Employee Plans
and Exempt Organizations)) is amended by adding at the
end thereof the following new subsection:
‘‘(d) OFFICE OF TAXPAYER ADVOCATE.—
‘‘(1) IN GENERAL.—There is established in the
Internal Revenue Service an office to be known as
the ‘Office of the Taxpayer Advocate’. Such office,
including all problem resolution officers, shall be
under the supervision and direction of an official to
be known as the ‘Taxpayer Advocate’ who shall be
appointed by the President by and with the advice
and consent of the Senate, and who shall report di-
rectly to the Commissioner of Internal Revenue. The
Taxpayer Advocate shall be entitled to compensation
at the same rate as the Chief Counsel for the Inter-
nal Revenue Service.
‘‘(2) FUNCTIONS OF OFFICE.—
‘‘(A) IN GENERAL.—It shall be the func-
tion of the Office of Taxpayer Advocate to—
‘‘(i) assist taxpayers in resolving prob-
lems with the Internal Revenue Service,
‘‘(ii) identify areas in which taxpayers
have problems in dealings with the Internal
Revenue Service,
‘‘(iii) to the extent possible, propose
changes in the administrative practices of
the Internal Revenue Service to mitigate
problems identified under clause (ii), and
‘‘(iv) 
identify 
potential 
legislative
changes which may be appropriate to miti-
gate such problems.
‘‘(B) ANNUAL REPORTS.—
‘‘(i) OBJECTIVES.—Not later than Oc-
tober 31 of each calendar year after 1992,
the Taxpayer Advocate shall report to the
Committee on Ways and Means of the
House of Representatives and the Commit-
tee on Finance of the Senate on the objec-
tives of the Taxpayer Advocate for the fol-
lowing calendar year. Any such report shall
contain full and substantive analysis, in
addition to statistical information.
‘‘(ii) ACTIVITIES.—Not later than
June 30 of each calendar year after 1992,
the Taxpayer Advocate shall report to the
Committee on Ways and Means of the
House of Representatives and the Commit-
tee on Finance of the Senate on the activi-
ties of the Taxpayer Advocate during the
fiscal year ending during such calendar
year. Any such report shall contain full
and substantive analysis, in addition to
statistical information, and shall—
‘‘(I) identify the initiatives the
Taxpayer Advocate has taken on im-
proving taxpayer services and Internal
Revenue Service responsiveness,
‘‘(II) contain recommendations
received from individuals with the au-
thority to issue taxpayer assistance
orders under section 7811,
‘‘(III) contain a summary of at
least 20 of the most serious problems
encountered by taxpayers, including a
description of the nature of such prob-
lems,
‘‘(IV) contain an inventory of the
items described in subclauses (I), (II),
and (III) for which action has been
taken and the result of such action,
‘‘(V) contain an inventory of the
items described in subclauses (I), (II),
and (III) for which action remains to
be completed and the period during