119-HR997
National Taxpayer Advocate Enhancement Act of 2025
Last action was on 4-1-2025
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PresidentCurrent status is Received in the Senate and Read twice and referred to the Committee on Finance.
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119th CONGRESS
1st Session
H. R. 997
1. Short title2. Authority of Taxpayer Advocate to appoint counsel1. Short title
This Act may be cited as the "National Taxpayer Advocate Enhancement Act of 2025".
2. Authority of Taxpayer Advocate to appoint counsel
(a) In general - Section 7803(c)(2)(D)(i) of the Internal Revenue Code of 1986 is amended by striking "and" at the end of subclause (I), by redesignating subclause (II) as subclause (III), and by inserting after subclause (I) the following new subclause:
(II) - appoint counsel in the Office of the Taxpayer Advocate to report directly to the National Taxpayer Advocate, or delegate thereof; and
(b) Conforming amendment - 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".
(c) Effective date - The amendments made by this section shall take effect as if included in the enactment of section 1102 of the Internal Revenue Service Restructuring and Reform Act of 1998.