National Taxpayer Advocate Enhancement Act of 2025

Bill: 119-hr-997
Sponsor: full_name: Rep. Feenstra, Randy [R-IA-4]
Introduced: 2025-02-05
Policy area: Taxation
Subjects: Federal officials

Lawyers and legal services

Tax administration and collection, taxpayers
Latest action: action_date: 2025-04-01
text: Received in the Senate and Read twice and referred to the Committee on Finance.

Summaries:
action_date: 2025-02-05
action_desc: Introduced in House
text: <p><strong>National Taxpayer Advocate Enhancement Act of 2025 </strong></p><p>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.</p><p>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.&nbsp;</p>

tv_txt: IB 119th CONGRESS 1st Session H. R. 997 IN THE HOUSE OF REPRESENTATIVES 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.

1. Short title This Act may be cited as the National Taxpayer Advocate Enhancement Act of 2025 . 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. Kevin F. McCumber, Clerk.

tv_txt: IIB 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.

1. Short title This Act may be cited as the National Taxpayer Advocate Enhancement Act of 2025 . 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. Kevin F. McCumber, Clerk.

tv_txt: IB Union Calendar No. 33 119th CONGRESS 1st Session H. R. 997 [Report No. 119–46] 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 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 2025 . 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.

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

tv_txt: I 119th CONGRESS 1st Session H. R. 997 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 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 2025 . 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.