S. 1704 Introduced Taxation

National Taxpayer Advocate Enhancement Act of 2025

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. Introduced
  2. Committee
  3. Passed Senate
  4. Passed House
  5. To President
  6. Became law
Sponsor Sen. Klobuchar, Amy [D-MN] Introduced May 8, 2025 Cosponsors 1 (1 R) Latest action May 8, 2025

Summary

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. 

Summary by the Congressional Research Service, Library of Congress.

Congress.gov

Actions

  1. May 8, 2025 Read twice and referred to the Committee on Finance.
  2. May 8, 2025 Introduced in Senate

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