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.