One of the important roles of the Taxpayer Advocate Service is:

		A. to assist taxpayers who have been unsuccessful in resolving their tax problems through normal IRS channels.
		B. to settle taxpayer disputes as a last resort before litigation.
		C. to identify areas where taxpayers have problems dealing with the IRS in the past and pro-actively suggest changes to ameliorate the problem.
		D. Both A and B.
		E. Both A and C.