The New York City Taxpayer Advocate has published on the Department of Finance website detailed operating procedures of the Office of the Taxpayer Advocate. The operating procedures include the organization structure, the mission statement of the Taxpayer Advocate, confidentiality rules, case criteria and procedures, and the Taxpayer Advocate’s liaison functions with other parts of the Department. The operating procedures are the first step in the preparation of a comprehensive Internal Finance Manual that will cover all aspects of the Department of Finance and that will be modeled after the IRS Internal Revenue Manual.