IB 
Union Calendar No. 33 
119TH CONGRESS 
1ST SESSION 
H. R. 997 
[Report No. 119–46] 
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. 
IN THE HOUSE OF REPRESENTATIVES 
FEBRUARY 5, 2025 
Mr. FEENSTRA (for himself and Mr. DAVIS of Illinois) introduced the 
following bill; which was referred to the Committee on Ways and Means 
MARCH 27, 2025 
Reported with an amendment, committed to the Committee of the Whole 
House on the State of the Union, and ordered to be printed 
[Strike out all after the enacting clause and insert the part printed in italic] 
[For text of introduced bill, see copy of bill as introduced on February 5, 2025] 
VerDate Sep 11 2014 
22:28 Mar 27, 2025
Jkt 059200
PO 00000
Frm 00001
Fmt 6652
Sfmt 6652
E:\BILLS\H997.RH
H997
ssavage on LAPJG3WLY3PROD with BILLS
A BILL 
To amend the Internal Revenue Code of 1986 to conform 
to the intent of the Internal Revenue Service Restruc-
turing and Reform Act of 1998, as set forth in the 
joint explanatory statement of the committee of con-
ference accompanying Conference Report 105–599, that 
the National Taxpayer Advocate be able to hire and 
consult counsel as appropriate. 
VerDate Sep 11 2014 
22:28 Mar 27, 2025
Jkt 059200
PO 00000
Frm 00002
Fmt 6652
Sfmt 6652
E:\BILLS\H997.RH
H997
ssavage on LAPJG3WLY3PROD with BILLS
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘National Taxpayer Ad-
vocate Enhancement Act of 2025’’. 
SEC. 2. AUTHORITY OF TAXPAYER ADVOCATE TO APPOINT 
COUNSEL. 
(a) IN GENERAL.—Section 7803(c)(2)(D)(i) of the In-
ternal 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 di-
rectly to the National Taxpayer Advo-
cate, or delegate thereof; and’’. 
(b) 
CONFORMING
AMENDMENT.—Section 
7803(c)(2)(D)(i)(III) of such Code, as redesignated by sub-
section (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 Tax-
payer Advocate’’. 
(c) EFFECTIVE DATE.—The amendments made by this 
section shall take effect as if included in the enactment of 
VerDate Sep 11 2014 
22:28 Mar 27, 2025
Jkt 059200
PO 00000
Frm 00003
Fmt 6652
Sfmt 6203
E:\BILLS\H997.RH
H997
ssavage on LAPJG3WLY3PROD with BILLS
section 1102 of the Internal Revenue Service Restructuring 
and Reform Act of 1998. 
VerDate Sep 11 2014 
22:28 Mar 27, 2025
Jkt 059200
PO 00000
Frm 00004
Fmt 6652
Sfmt 6203
E:\BILLS\H997.RH
H997
ssavage on LAPJG3WLY3PROD with BILLS
VerDate Sep 11 2014 
22:28 Mar 27, 2025
Jkt 059200
PO 00000
Frm 00005
Fmt 6652
Sfmt 6203
E:\BILLS\H997.RH
H997
ssavage on LAPJG3WLY3PROD with BILLS
Union Calendar No. 33 
119TH CONGRESS 
1ST SESSION 
H. R. 997 
[Report No. 119–46] 
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 Con-
ference Report 105–599, that the National Tax-
payer Advocate be able to hire and consult coun-
sel as appropriate. 
MARCH 27, 2025 
Reported with an amendment, committed to the Com-
mittee of the Whole House on the State of the Union, 
and ordered to be printed 
VerDate Sep 11 2014 
22:28 Mar 27, 2025
Jkt 059200
PO 00000
Frm 00006
Fmt 6651
Sfmt 6651
E:\BILLS\H997.RH
H997
ssavage on LAPJG3WLY3PROD with BILLS