11 GCA § 1113: Office of the Taxpayer Advocate.

(a) Office of the Taxpayer Advocate. The Office of the Taxpayer Advocate (hereinafter referred to as the ‘OTA’) is hereby established as an office within the Guam Department of Revenue and Taxation.

(1) The OTA shall be a separate division within the Department, and may be physically located separate and apart from the primary office activities of the agency.

(2) The OTA shall be governed by the provisions set forth within § 7803(c) of the Internal Revenue Code.

(b) Personnel Requirements.

(1) The Director of the Department of Revenue and Taxation shall establish, through the concurrence of the Director of Administration, appropriate positions and compensation necessary for the administration and operation of the OTA.

(2) Upon the approval of such positions and the appropriate compensation package, the Director shall provide I Maga’hågan/Maga’låhen Guåhan and the Speaker of I Liheslaturan Guåhan with a copy of said documents within ten (10) days of its receipt.