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Taxpayer advocate should be last resort.(The Dallas Morning News)
Don't file a dispute with the IRS' taxpayer advocate's office until you've made a good-faith effort to resolve the issue on your own, the IRS advises.
Even then, don't expect your case to be kicked up immediately to the national office in Washington.
Each state and IRS service center has at least one local taxpayer advocate, who is independent of the local IRS office and reports directly to Nina Olson, the national taxpayer advocate.
To contact the taxpayer advocate, you may ...
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Source: HighBeam Research, Taxpayer advocate should be last resort.(The Dallas Morning News)