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National Taxpayer Advocate Enhancement Act of 2025
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.
Summary
This bill amends the Internal Revenue Code to clarify and expand the authority of the National Taxpayer Advocate to appoint counsel within the Office of the Taxpayer Advocate who report directly to the National Taxpayer Advocate or their delegate. The amendment is intended to align current law with the original intent of the 1998 Internal Revenue Service Restructuring and Reform Act, which authorized the Taxpayer Advocate to hire and consult counsel as appropriate. The bill also updates related provisions to apply broadly to all employees of the Office of the Taxpayer Advocate rather than limiting them to specific local office employees. The changes would take effect retroactively as if they were included in the original 1998 legislation.
AI-generated plain-language summary of the bill text — neutral, and may be imperfect. See the full text below for the exact wording.
Sponsor (1)
- Sen. Klobuchar, Amy [D-MN] (D-MN)
1 cosponsor
- Sen. Cassidy, Bill [R-LA] (R-LA)
Actions (2)
- May 8, 2025 Read twice and referred to the Committee on Finance. · senate
- May 8, 2025 Introduced in Senate
Similar bills (6)
Bills with similar text or summary — includes reintroductions across Congresses. Ranked by semantic similarity of the bill text (computed locally); a neutral discovery aid, not a claim the bills are duplicates.
Full text
IN THE SENATE OF THE UNITED STATES
May 8, 2025
Ms. Klobuchar (for herself and Mr. Cassidy) introduced the following bill; which was read twice and referred to the Committee on Finance
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.
Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,
SECTION 1. SHORT TITLE.
This Act may be cited as the “National Taxpayer Advocate Enhancement Act of 2025”.
SEC. 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—
(1) by striking “and” at the end of subclause (I),
(2) by redesignating subclause (II) as subclause (III), and
(3) 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.—Subclause (III) of section 7803(c)(2)(D)(i) 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. <all>
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