This service is for Federal taxpayers who have been unable to resolve an ongoing tax problem through normal IRS channels. The organization is an independent one within the IRS, headed by the National Taxpayer Advocate. Those who may qualify for assistance are: individuals who have tried everything to resolve a tax problem with the IRS and are still experiencing delays, economic burdens or hardship; or those who have had a delay of more than 30 days for a tax problem or no response by the date promised.