[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[S. 1704 Introduced in Senate (IS)]

<DOC>






119th CONGRESS
  1st Session
                                S. 1704

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.


_______________________________________________________________________


                   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.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``National Taxpayer Advocate 
Enhancement Act of 2025''.

SEC. 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.
                                 <all>