Bill Summary
The "National Taxpayer Advocate Enhancement Act of 2025" is legislation aimed at enhancing the authority of the National Taxpayer Advocate within the Internal Revenue Service (IRS). Specifically, it amends the Internal Revenue Code of 1986 to allow the National Taxpayer Advocate to appoint legal counsel within their office. This change is intended to ensure that the Advocate can effectively represent taxpayer interests and navigate legal complexities, aligning with the intentions set forth in the IRS Restructuring and Reform Act of 1998. The amendments will take effect retroactively as though they were part of the original 1998 legislation. The Act emphasizes the importance of providing adequate resources to the Taxpayer Advocate to better serve taxpayers.
Possible Impacts
The "National Taxpayer Advocate Enhancement Act of 2025" could affect people in the following ways:
1. **Improved Access to Legal Representation**: By allowing the National Taxpayer Advocate to appoint counsel, taxpayers facing complex issues with the IRS may have better access to legal representation. This could lead to more effective advocacy on behalf of taxpayers, making it easier for individuals to navigate disputes or challenges with their tax situations.
2. **Enhanced Support for Taxpayers**: The ability for the National Taxpayer Advocate to hire legal counsel could strengthen the overall support system for taxpayers. With more resources available, the Office of the Taxpayer Advocate may be able to provide more comprehensive assistance, potentially leading to quicker resolutions of taxpayer issues and improved taxpayer satisfaction.
3. **Increased Accountability and Oversight**: The amendment may also lead to increased accountability within the IRS. By empowering the National Taxpayer Advocate with the ability to consult legal counsel, there could be more rigorous oversight of IRS practices and policies, ensuring that taxpayer rights are upheld and that any grievances are adequately addressed. This could foster a greater sense of trust among taxpayers regarding the fairness of the tax system.
[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 997 Referred in Senate (RFS)]
<DOC>
119th CONGRESS
1st Session
H. R. 997
_______________________________________________________________________
IN THE SENATE OF THE UNITED STATES
April 1 (legislative day, March 31), 2025
Received; read twice and referred to the Committee on Finance
_______________________________________________________________________
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:
KEVIN F. MCCUMBER,
Clerk.