Guam § 1113 - Office of the Taxpayer Advocate.
Full text of Guam Guam Code Annotated § 1113 — Office of the Taxpayer Advocate., with citation guidance and answers to common questions.
§ 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.
Source: official Guam text · Last verified 2026-08-27
Frequently Asked Questions About Guam § 1113
What does Guam Code Annotated § 1113 cover?
Section 1113 ("Office of the Taxpayer Advocate.") is part of the Guam Code Annotated, the codified statutory law of Guam. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Guam § 1113?
A common citation format is "Guam Code Annotated § 1113" (Guam). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Guam law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Guam official source linked on this page or consult a licensed Guam attorney.
How does Guam § 1113 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Guam can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Guam.