I
119THCONGRESS
1
STSESSION H. R. 997
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 HOUSE OF REPRESENTATIVES
FEBRUARY5, 2025
Mr. F
EENSTRA(for himself and Mr. DAVISof Illinois) introduced the
following bill; which was referred to the Committee on Ways and Means
A BILL
To amend the Internal Revenue Code of 1986 to conform
to the intent of the Internal Revenue Service Restruc-
turing and Reform Act of 1998, as set forth in the
joint explanatory statement of the committee of con-
ference 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 Representa-1
tives of the United States of America in Congress assembled, 2
SECTION 1. SHORT TITLE. 3
This Act may be cited as the ‘‘National Taxpayer Ad-4
vocate Enhancement Act of 2025’’. 5
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•HR 997 IH
SEC. 2. AUTHORITY OF TAXPAYER ADVOCATE TO APPOINT 1
COUNSEL. 2
(a) I
NGENERAL.—Section 7803(c)(2)(D)(i) of the 3
Internal Revenue Code of 1986 is amended by striking 4
‘‘and’’ at the end of subclause (I), by redesignating sub-5
clause (II) as subclause (III), and by inserting after sub-6
clause (I) the following new subclause: 7
‘‘(II) appoint counsel in the Of-8
fice of the Taxpayer Advocate to re-9
port directly to the National Taxpayer 10
Advocate, or delegate thereof; and’’. 11
(b) C
ONFORMING AMENDMENT.—Section 12
7803(c)(2)(D)(i)(III) of such Code, as redesignated by 13
subsection (a), is amended by striking ‘‘any employee of 14
any local office of a taxpayer advocate described in sub-15
clause (I)’’ and inserting ‘‘any employee of the Office of 16
the Taxpayer Advocate’’. 17
(c) E
FFECTIVEDATE.—The amendment made by 18
this section shall take effect as if included in the enact-19
ment of section 1102 of the Internal Revenue Service Re-20
structuring and Reform Act of 1998. 21
Æ
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