An independent organization within the IRS led by the National Taxpayer Advocate that helps individuals and business taxpayers resolve problems with the IRS by: ensuring that taxpayer problems not resolved through normal IRS channels are promptly and impartially handled; assisting taxpayers who are facing hardships; identifying issues that impact taxpayer rights, increase taxpayer burden or otherwise create problems for taxpayers and bringing these issues to the attention of the IRS management; and recommending administrative and legislative changes. Situations where the TAS may help include: IRS actions preventing you from providing for necessities such as housing, transportation or food; IRS actions preventing you from being able to meet basic expenses such as payroll, if you are a business owner; delays of more than 30 days to resolve a tax related problem or not receiving a response by the date promised. Low Income Taxpayer Clinic provides representation in federal tax controversies with the IRS free of charge or for a nominal fee. Clinics also provide tax education and outreach for taxpayers who speak English as a second language.