119THCONGRESS
1
STSESSION H. R. 997
AN ACT
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 2
•HR 997 EH
SECTION 1. SHORT TITLE. 1
This Act may be cited as the ‘‘National Taxpayer Ad-2
vocate Enhancement Act of 2025’’. 3
SEC. 2. AUTHORITY OF TAXPAYER ADVOCATE TO APPOINT 4
COUNSEL. 5
(a) I
NGENERAL.—Section 7803(c)(2)(D)(i) of the 6
Internal Revenue Code of 1986 is amended by striking 7
‘‘and’’ at the end of subclause (I), by redesignating sub-8
clause (II) as subclause (III), and by inserting after sub-9
clause (I) the following new subclause: 10
‘‘(II) appoint counsel in the Of-11
fice of the Taxpayer Advocate to re-12
port directly to the National Taxpayer 13
Advocate, or delegate thereof; and’’. 14
(b) C
ONFORMING AMENDMENT.—Section 15
7803(c)(2)(D)(i)(III) of such Code, as redesignated by 16
subsection (a), is amended by striking ‘‘any employee of 17
any local office of a taxpayer advocate described in sub-18
clause (I)’’ and inserting ‘‘any employee of the Office of 19
the Taxpayer Advocate’’. 20
(c) E
FFECTIVEDATE.—The amendments made by 21
this section shall take effect as if included in the enact-22 3
•HR 997 EH
ment of section 1102 of the Internal Revenue Service Re-1
structuring and Reform Act of 1998. 2
Passed the House of Representatives March 31,
2025.
Attest:
Clerk. 119
TH
CONGRESS
1
ST
S
ESSION
H. R. 997
AN ACT
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.