National Taxpayer Advocate Enhancement Act of 2025

What this does

This bill gives the National Taxpayer Advocate authority to appoint its own counsel. It amends Section 7803(c)(2)(D)(i) of the Internal Revenue Code to add authority for the Advocate to appoint counsel in the Office of the Taxpayer Advocate who report directly to the National Taxpayer Advocate or a delegate. A conforming amendment adjusts a cross-reference so that the existing personnel provision refers to any employee of the Office of the Taxpayer Advocate. The change takes effect as if it had been included in the 1998 IRS Restructuring and Reform Act.