National Taxpayer Advocate Enhancement Act of 2023

Bill: 118-hr-2755
Sponsor: full_name: Rep. Feenstra, Randy [R-IA-4]
Introduced: 2023-04-20
Policy area: Taxation
Latest action: action_date: 2023-04-20
text: Referred to the House Committee on Ways and Means.

Summaries:
action_date: 2023-04-20
action_desc: Introduced in House
text: <p> <strong>National Taxpayer Advocate Enhancement Act of 2023 </strong></p> <p>This bill grants the National Taxpayer Advocate the authority to appoint counsel in the Office of the Taxpayer Advocate to report directly to the National Taxpayer Advocate.</p>

tv_txt: I 118th CONGRESS 1st Session H. R. 2755 IN THE HOUSE OF REPRESENTATIVES April 20, 2023 Mr. Feenstra (for himself, Mr. Davis of Illinois , Mr. Fitzpatrick , Ms. Norton , and Mr. Carson ) introduced the following bill; which was referred to the Committee on Ways and Means 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.

1. Short title This Act may be cited as the National Taxpayer Advocate Enhancement Act of 2023 . 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 amendment 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.