HR 997
National Taxpayer Advocate Enhancement Act of 2025
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Bill overview
This bill changes the rules for the National Taxpayer Advocate, giving them the authority to hire their own legal counsel within the Taxpayer Advocate Service (TAS). It also expands the Advocate’s ability to take personnel actions regarding employees within TAS, including those at local taxpayer offices. The goal is to strengthen the Advocate’s ability to represent taxpayer rights and provide legal support. This change aims to improve the Advocate’s effectiveness in assisting taxpayers with issues related to the IRS.
Key provisions
- The National Taxpayer Advocate can hire legal counsel who report directly to them.
- The Advocate can take personnel actions regarding employees within TAS, including local offices.
- The bill amends the Internal Revenue Code to align with the intent of the 1998 Restructuring and Reform Act.
- It clarifies the reporting structure for legal counsel within TAS.
Who is affected
- Taxpayers
- The National Taxpayer Advocate
- The Taxpayer Advocate Service (TAS)
- Employees of the Taxpayer Advocate Service
Notable changes
- Expands the National Taxpayer Advocate’s authority to hire and manage legal counsel.
- Broadens the Advocate’s personnel action authority to include local taxpayer offices.
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119th CONGRESS — 1st Session
H. R. 997
IN THE HOUSE OF REPRESENTATIVES
A BILL
To amend the Internal Revenue Code of 1986 to conform to the intent of the Internal Revenue Service Restructuring and Reform Act of 1998, as set forth in the joint explanatory statement of the committee of conference accompanying Conference Report 105–599, that the National Taxpayer Advocate be able to hire and consult counsel as appropriate.
This Act may be cited as the National Taxpayer Advocate Enhancement Act of 2025
.
andat the end of subclause (I), by redesignating subclause (II) as subclause (III), and by inserting after subclause (I) the following new subclause:
Section 7803(c)(2)(D)(i)(III) of such Code, as redesignated by subsection (a), is amended by striking any employee of any local office of a taxpayer advocate described in subclause (I)
and inserting any employee of the Office of the Taxpayer Advocate
.