IB
Union Calendar No. 33
119THCONGRESS
1
STSESSION H. R. 997
[Report No. 119–46]
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
M
ARCH27, 2025
Reported with an amendment, committed to the Committee of the Whole
House on the State of the Union, and ordered to be printed
[Strike out all after the enacting clause and insert the part printed in italic]
[For text of introduced bill, see copy of bill as introduced on February 5, 2025]
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•HR 997 RH
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.
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•HR 997 RH
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
SEC. 2. AUTHORITY OF TAXPAYER ADVOCATE TO APPOINT 6
COUNSEL. 7
(a) I
NGENERAL.—Section 7803(c)(2)(D)(i) of the In-8
ternal Revenue Code of 1986 is amended by striking ‘‘and’’ 9
at the end of subclause (I), by redesignating subclause (II) 10
as subclause (III), and by inserting after subclause (I) the 11
following new subclause: 12
‘‘(II) appoint counsel in the Office 13
of the Taxpayer Advocate to report di-14
rectly to the National Taxpayer Advo-15
cate, or delegate thereof; and’’. 16
(b) C
ONFORMING AMENDMENT.—Section 17
7803(c)(2)(D)(i)(III) of such Code, as redesignated by sub-18
section (a), is amended by striking ‘‘any employee of any 19
local office of a taxpayer advocate described in subclause 20
(I)’’ and inserting ‘‘any employee of the Office of the Tax-21
payer Advocate’’. 22
(c) E
FFECTIVEDATE.—The amendments made by this 23
section shall take effect as if included in the enactment of 24
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•HR 997 RH
section 1102 of the Internal Revenue Service Restructuring 1
and Reform Act of 1998. 2
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ssavage on LAPJG3WLY3PROD with BILLS Union Calendar No.
33
119
TH
CONGRESS
1
ST
S
ESSION
H. R. 997
[Report No. 119–46]
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 Con-
ference Report 105–599, that the National Tax-
payer Advocate be able to hire and consult coun-
sel as appropriate.
M
ARCH
27, 2025
Reported with an amendment, committed to the Com-
mittee of the Whole House on the State of the Union,
and ordered to be printed
VerDate Sep 11 2014 22:28 Mar 27, 2025 Jkt 059200 PO 00000 Frm 00006 Fmt 6651 Sfmt 6651 E:\BILLS\H997.RH H997
ssavage on LAPJG3WLY3PROD with BILLS