National Taxpayer Advocate Enhancement Act of 2025
The National Taxpayer Advocate Enhancement Act of 2025 would grant the National Taxpayer Advocate (NTA), the head of the IRS’s Taxpayer Advocate Service (TAS), the explicit authority to appoint counsel within the Office of the Taxpayer Advocate to report directly to the NTA or the NTA’s delegate. It also updates the relevant statutory language to replace references to “local office” employees with employees of the Office of the Taxpayer Advocate. The changes aim to codify and broaden TAS’s ability to obtain legal counsel and align with the intent of the 1998 IRS Restructuring and Reform Act. The amendments would take effect as if they were part of the 1998 law’s framework. In practical terms, the bill strengthens TAS’s legal resources and independence by allowing attorneys who are part of the Office of the Taxpayer Advocate to directly support the NTA, rather than being limited to staff at local TAS offices. This could improve TAS’s ability to handle complex legal and administrative aspects of taxpayer issues and ensure a more consistent, centralized legal approach within TAS.
Key Points
- 1Authorizes appointment of counsel within the Office of the Taxpayer Advocate to report directly to the National Taxpayer Advocate or the NTA’s delegate (new subclause II under 7803(c)(2)(D)(i)).
- 2Amends the existing provision to replace references to employees of local TAS offices with employees of the Office of the Taxpayer Advocate, centralizing the authority and staff structure.
- 3Conforms the statute to reflect the intent of the IRS Restructuring and Reform Act of 1998 as described in the joint explanatory statement accompanying Conference Report 105-599.
- 4Takes effect retroactively as if included in the enactment of section 1102 of the 1998 act.
- 5The bill is introduced in the Senate by Sen. Klobuchar (with Sen. Cassidy) and would affect the internal staffing and mentoring structure of TAS and its legal capabilities.