National Taxpayer Advocate Enhancement Act of 2025, the official text

119 HR 997 : National Taxpayer Advocate Enhancement Act of 2025
U.S. House of Representatives
2025-04-01
text/xml
EN
Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.
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.