11.   The compliance burden on small businesses is one of the most serious problems with the federal tax system, according to the IRS national taxpayer advocate.

12.   The current and previous IRS national taxpayer advocates have recommended abolishing it.

13.   The Internal Revenue Service site serves up tax statistics, a taxpayer advocate, links to forms and publications, and details on IRS jobs.

14.   The legislation would create an independent oversight board, strengthen the position of the taxpayer advocate and make it easier for taxpayers to appeal judgments.

15.   The notion of paying farmers to take care of their land troubles taxpayer advocates, including some groups that usually align with environmentalists.

16.   The taxpayer advocate got the IRS to waive any penalties, in large part because the taxpayer cooperated fully, Schulte says.

17.   The trend to pay top dollar to attract the best to lead city and county departments spins the heads of taxpayer advocates and other critics.

18.   Though the IRS says it is eager to distribute the unclaimed refunds, taxpayer advocates believe that is not the priority it should be at the tax collecting agency.

19.   Under the new procedures, taxpayers who complain that seizure of property will cause hardship will be immediately referred by the revenue officer to the local taxpayer advocate.

20.   As national taxpayer advocate, Olson works to resolve cases at an agency that is striving for a kinder and gentler image.