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.
Recorded votes 1
Newest first. Open one to see how every member voted.
Days the Record’s own index lists this bill, newest first, with the pages and the members it names. Pages starting H are the House, S the Senate, E Extensions of Remarks.
What has been written about this bill: committee reports, cost estimates,
the sponsor’s authority statement, printed hearings and the Congressional Research Service’s work.
Every title it has carried, official and short, at each stage.
Official Title as Introduced
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.
Short Title(s) as Introduced
National Taxpayer Advocate Enhancement Act of 2025
Short Title(s) as Reported to House
National Taxpayer Advocate Enhancement Act of 2025
Short Title(s) as Passed House
National Taxpayer Advocate Enhancement Act of 2025
Short Titles from ENR (Enrolled) bill text
National Taxpayer Advocate Enhancement Act of 2025
Short Titles from RFS (Referred to Senate) bill text
National Taxpayer Advocate Enhancement Act of 2025
Official Title from EH (Engrossed in House) bill text
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.
Subjects
Assigned by the Library of Congress. Policy area: Taxation.
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so a bill that failed a vote and later passed is shown as having passed.
Records come from
this bill on Congress.gov
and govinfo.gov; cost estimates
are the Congressional Budget Office's, and the hearings are the printed
hearings GovInfo publishes, which can appear months after the hearing.
