Purpose and Summary

Chamber: House

Introduced date: 2025-02-05

Bill 119 hr 997, also known as the National Taxpayer Advocate Legal Authority Act, aims to amend the Internal Revenue Code of 1986 to align with the intentions of the Internal Revenue Service Restructuring and Reform Act of 1998. This bill specifically focuses on granting the National Taxpayer Advocate the ability to hire and consult with legal counsel as needed. The National Taxpayer Advocate plays a crucial role in representing the interests of taxpayers and ensuring that they are treated fairly by the IRS. However, under current law, the National Taxpayer Advocate does not have the authority to hire legal counsel, which can limit their ability to effectively advocate for taxpayers. By allowing the National Taxpayer Advocate to hire and consult with legal counsel, this bill seeks to strengthen the advocate's ability to address taxpayer concerns and provide them with the necessary support and representation. This aligns with the original intentions of the Internal Revenue Service Restructuring and Reform Act of 1998, as outlined in the joint explanatory statement of the committee of conference accompanying Conference Report 105-599. Overall, the National Taxpayer Advocate Legal Authority Act aims to enhance the National Taxpayer Advocate's ability to fulfill their duties and better serve the interests of taxpayers.

Recent Activity

Received in the Senate and Read twice and referred to the Committee on Finance.

Alternative Names

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.

National Taxpayer Advocate Enhancement Act of 2025

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.

National Taxpayer Advocate Enhancement Act of 2025

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.

National Taxpayer Advocate Enhancement Act of 2025

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.

Purpose and Summary

Chamber: House

Introduced date: 2025-02-05

Recent Activity

Received in the Senate and Read twice and referred to the Committee on Finance.

Alternative Names

National Taxpayer Advocate Enhancement Act of 2025

National Taxpayer Advocate Enhancement Act of 2025

National Taxpayer Advocate Enhancement Act of 2025

National Taxpayer Advocate Enhancement Act of 2025

National Taxpayer Advocate Enhancement Act of 2025

National Taxpayer Advocate Enhancement Act of 2025

National Taxpayer Advocate Enhancement Act of 2025

National Taxpayer Advocate Enhancement Act of 2025

National Taxpayer Advocate Enhancement Act of 2025

National Taxpayer Advocate Enhancement Act of 2025

National Taxpayer Advocate Enhancement Act of 2025

Associated Legislation

Policy Areas

Taxation

Potential Impact

Federal officials

Tax administration and collection, taxpayers

Federal officials

Lawyers and legal services

Tax administration and collection, taxpayers

Sponsors and Supporters

Rep. Feenstra, Randy [R-IA-4]

Rep. Feenstra, Randy [R-IA-4]

Rep. Feenstra, Randy [R-IA-4]

Rep. Feenstra, Randy [R-IA-4]

Rep. Feenstra, Randy [R-IA-4]

Rep. Feenstra, Randy [R-IA-4]

Rep. Feenstra, Randy [R-IA-4]

Rep. Feenstra, Randy [R-IA-4]

Rep. Feenstra, Randy [R-IA-4]

Rep. Feenstra, Randy [R-IA-4]

Rep. Feenstra, Randy [R-IA-4]

Rep. Feenstra, Randy [R-IA-4]

Rep. Feenstra, Randy [R-IA-4]

Cosponsors and Supporters

Rep. Davis, Danny K. [D-IL-7]

Committees and Subcommittees

Ways and Means Committee

Ways and Means Committee

Ways and Means Committee

Variations and Revisions

Alaya Foster