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National Taxpayer Advocate Enhancement Act of 2025
4/4/2025, 5:20 PM
Summary of Bill HR 997
Bill 119 hr 997, also known as the National Taxpayer Advocate Legal Authority Act, aims to amend the Internal Revenue Code of 1986 to align with the intentions of the Internal Revenue Service Restructuring and Reform Act of 1998. This bill specifically focuses on granting the National Taxpayer Advocate the ability to hire and consult with legal counsel as needed.
The National Taxpayer Advocate plays a crucial role in representing the interests of taxpayers and ensuring that they are treated fairly by the IRS. However, under current law, the National Taxpayer Advocate does not have the authority to hire legal counsel, which can limit their ability to effectively advocate for taxpayers.
By allowing the National Taxpayer Advocate to hire and consult with legal counsel, this bill seeks to strengthen the advocate's ability to address taxpayer concerns and provide them with the necessary support and representation. This aligns with the original intentions of the Internal Revenue Service Restructuring and Reform Act of 1998, as outlined in the joint explanatory statement of the committee of conference accompanying Conference Report 105-599. Overall, the National Taxpayer Advocate Legal Authority Act aims to enhance the National Taxpayer Advocate's ability to fulfill their duties and better serve the interests of taxpayers.
The National Taxpayer Advocate plays a crucial role in representing the interests of taxpayers and ensuring that they are treated fairly by the IRS. However, under current law, the National Taxpayer Advocate does not have the authority to hire legal counsel, which can limit their ability to effectively advocate for taxpayers.
By allowing the National Taxpayer Advocate to hire and consult with legal counsel, this bill seeks to strengthen the advocate's ability to address taxpayer concerns and provide them with the necessary support and representation. This aligns with the original intentions of the Internal Revenue Service Restructuring and Reform Act of 1998, as outlined in the joint explanatory statement of the committee of conference accompanying Conference Report 105-599. Overall, the National Taxpayer Advocate Legal Authority Act aims to enhance the National Taxpayer Advocate's ability to fulfill their duties and better serve the interests of taxpayers.
Congressional Summary of HR 997
National Taxpayer Advocate Enhancement Act of 2025
This bill authorizes the National Taxpayer Advocate to appoint legal counsel within the Taxpayer Advocate Service (TAS) to report directly to the National Taxpayer Advocate. The bill also expands the authority of the National Taxpayer Advocate to take personnel actions with respect to local taxpayer advocates (located in each state) to include actions with respect to any employee of TAS.
Currently, pursuant to a Department of the Treasury order, all legal counsel whose duties include providing legal advice to any official in any office or bureau of Treasury are part of the Legal Division within Treasury and under the supervision of the General Counsel, with limited exceptions. TAS assists taxpayers in matters involving the Internal Revenue Service (IRS) and is part of the IRS, within Treasury.
Read the Full Bill
Current Status of Bill HR 997
Bill HR 997 is currently in the status of Introduced to Senate since April 1, 2025. Bill HR 997 was introduced during Congress 119 and was introduced to the House on February 5, 2025. Bill HR 997's most recent activity was Received in the Senate and Read twice and referred to the Committee on Finance. as of April 1, 2025
Bipartisan Support of Bill HR 997
Total Number of Sponsors
13Democrat Sponsors
0Republican Sponsors
13Unaffiliated Sponsors
0Total Number of Cosponsors
1Democrat Cosponsors
1Republican Cosponsors
0Unaffiliated Cosponsors
0Policy Area and Potential Impact of Bill HR 997
Primary Policy Focus
TaxationAlternate Title(s) of Bill HR 997
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.
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.
Comments
Sponsors and Cosponsors of HR 997
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