The secretary shall designate a Taxpayers' Rights Advocate. The Taxpayers' Rights Advocate shall be an employee of the department and shall report directly to the secretary. The Taxpayers' Rights Advocate shall facilitate the resolution of taxpayer complaints and problems in connection with the audit or collection of a tax imposed under Article III or XXI of the act of March 4, 1971 (P.L. 6, No. 2), known as the Tax Reform Code of 1971.
72 P.S. § 3310-207