National Taxpayer Advocate Enhancement Act of 2025 in plain language
1: Short title
This section would let the Act be called the National Taxpayer Advocate Enhancement Act of 2025.
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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
This section would amend section 7803(c)(2)(D)(i) of the Internal Revenue Code of 1986. It would insert a new provision giving the National Taxpayer Advocate the power to appoint counsel within the Office of the Taxpayer Advocate, with that counsel reporting directly to the National Taxpayer Advocate or the National Taxpayer Advocate's delegate. The provision already in that section (existing subclause (I), which describes a local office of a taxpayer advocate) would stay in place, and the provision that used to come right after it would keep existing too, but with its reach broadened: a reference that had covered only employees of a local office of a taxpayer advocate would now cover any employee of the Office of the Taxpayer Advocate. These changes would apply as if they had been part of the law when section 1102 of the Internal Revenue Service Restructuring and Reform Act of 1998 was originally enacted, so they would take effect retroactively to that time.
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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.