S. 1704

119 S1704 IS: National Taxpayer Advocate Enhancement Act of 2025
 U.S. Senate
 2025-05-08
 text/xml
 EN
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 II  119th CONGRESS  1st Session  S. 1704  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.
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—
(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.