National Taxpayer Advocate Enhancement Act of 2025

4/12/2025, 4:26 PM

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. 

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.
Congress
119
Number
HR - 997
Introduced on
2025-02-05
# Amendments
0
Sponsors
+5
Cosponsors
+5

Variations and Revisions

2/5/2025
Text
PDF
XML

Status of Legislation

Bill Introduced
Introduced to House
Passed in House
Introduced to Senate
Senate to Vote

Purpose and Summary

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. 

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.
Alternative Names
Official Title as IntroducedTo 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.
Policy Areas
Taxation

Comments

Related

Committee:  
Ways and Means
Committee:  
Finance
Member:  
Danny K. Davis
Member:  
Randy Feenstra
Vote Totals:  
119 1st 85 - On Motion to Suspend the Rules and Pass, as Amended

Recent Activity

Latest Summary3/27/2025

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...

Latest Action4/1/2025
Received in the Senate and Read twice and referred to the Committee on Finance.