H.R. 997
National Taxpayer Advocate Enhancement Act of 2025
Summary:
• Amends the Internal Revenue Code of 1986 to allow 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
• Aligns the law with the original intent of the IRS Restructuring and Reform Act of 1998, as expressed in the joint explanatory statement of the conference committee accompanying Conference Report 105-599
• The amendments are made retroactive, taking effect as if included in the original enactment of section 1102 of the IRS Restructuring and Reform Act of 1998
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• Aligns the law with the original intent of the IRS Restructuring and Reform Act of 1998, as expressed in the joint explanatory statement of the conference committee accompanying Conference Report 105-599
• The amendments are made retroactive, taking effect as if included in the original enactment of section 1102 of the IRS Restructuring and Reform Act of 1998
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