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National Taxpayer Advocate Enhancement Act of 2025

6/6/2025, 6:22 PM

Summary of Bill S 1704

The bill introduced in the 119th Congress with the designation S. 1704 aims to amend the Internal Revenue Code of 1986 to align with the provisions of the Internal Revenue Service Restructuring and Reform Act of 1998. Specifically, the bill seeks to enable the National Taxpayer Advocate to hire and seek counsel as needed, as delineated in the joint explanatory statement of the committee of conference accompanying Conference Report 105-599.

Congressional Summary of S 1704

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. 

Current Status of Bill S 1704

Bill S 1704 is currently in the status of Bill Introduced since May 8, 2025. Bill S 1704 was introduced during Congress 119 and was introduced to the Senate on May 8, 2025.  Bill S 1704's most recent activity was Read twice and referred to the Committee on Finance. as of May 8, 2025

Bipartisan Support of Bill S 1704

Total Number of Sponsors
3
Democrat Sponsors
3
Republican Sponsors
0
Unaffiliated Sponsors
0
Total Number of Cosponsors
1
Democrat Cosponsors
0
Republican Cosponsors
1
Unaffiliated Cosponsors
0

Policy Area and Potential Impact of Bill S 1704

Primary Policy Focus

Taxation

Alternate Title(s) of Bill S 1704

A bill 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.
A bill 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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