National Taxpayer Advocate Enhancement Act of 2025

Randy Feenstra

Republican · IA · Representative

Source: Congress.gov · FEC

• Danny K. Davis (D-IL-7)Original· 2025-02-05

Passed Senate without amendment by Unanimous Consent. (consideration: CR S5123)

2026-09-28

Source: Congress.gov

National Taxpayer Advocate Enhancement Act of 2025 This bill authorizes the National Taxpayer Advocate to appoint legal counsel within the Taxpayer Advocate Service (TAS) to report directly to the National Taxpayer Advocate. The bill also expands the authority of the National Taxpayer Advocate to take personnel actions with respect to local taxpayer advocates (located in each state) to include actions with respect to any employee of TAS. Currently, pursuant to a Department of the Treasury order, all legal counsel whose duties include providing legal advice to any official in any office or bureau of Treasury are part of the Legal Division within Treasury and under the supervision of the General Counsel, with limited exceptions. TAS assists taxpayers in matters involving the Internal Revenue Service (IRS) and is part of the IRS, within Treasury.

Plain-English rewrite of the Congressional Research Service summary published on Congress.gov. Cached and reviewed.

[Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [H.R. 997 Engrossed in House (EH)] <DOC> 119th CONGRESS 1st Session H. R. 997 _______________________________________________________________________ AN ACT 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. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. SHORT TITLE. This Act may be cited as the ``National Taxpayer Advocate Enhancement Act of 2025''. SEC. 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. Passed the House of Representatives March 31, 2025. Attest: Clerk. 119th CONGRESS 1st Session H. R. 997 _______________________________________________________________________ AN ACT 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.

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