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HR 997119th CongressIn Committee
National Taxpayer Advocate Enhancement Act of 2025
Introduced: Feb 5, 2025
Standard Summary
Comprehensive overview in 1-2 paragraphs
Amends tax code to clarify National Taxpayer Advocate's authority to appoint counsel directly reporting to them.
Key Points
- 1Grants National Taxpayer Advocate authority to appoint counsel in Office of Taxpayer Advocate
- 2Corrects 1998 IRS Restructuring and Reform Act to conform with original intent
- 3Effective date applies retroactively to 1998 enactment
- 4Maintains existing authority for local taxpayer advocate offices
- 5Enhances independence of Taxpayer Advocate's legal representation
- 6Passed House and referred to Senate Finance Committee
Impact Areas
National Taxpayer AdvocateIRS legal representationTaxpayer rights advocacyIRS restructuring implementation
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