An independent organization within the IRS who assists taxpayers who are experiencing economic harm, seeking help in resolving tax problems that have not been resolved through normal channels, experiencing a IRS system or procedure is not working as it should, and first time filers or the filing for the first time after a gap in filing by providing resources for information and tax return preparation. The services provided are free, confidential, tailored to meet individual needs, and available for businesses as well as individuals.