National Taxpayer Advocate Enhancement Act of 2025

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.