HR 997 · 119th Congress

National Taxpayer Advocate Enhancement Act of 2025

Share

Last action 2025-04-01

Click any stage to learn more about the legislative process.

Topic

Taxation

Sponsor

Rep. Feenstra, Randy [R-IA-4] (R)IA

Summary

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.

Legislative subjects

Federal officials; Lawyers and legal services; Tax administration and collection, taxpayers; Taxation

Latest action

Received in the Senate and Read twice and referred to the Committee on Finance.

2025-04-01

Ask this bill

Questions, answered

Ask questions about this bill. The AI can look up referenced laws and statutes to provide context. Try:

  • “What existing laws does this bill amend?”
  • “What are the main provisions of this bill?”
  • “Who would be affected by this legislation?”

View full text

Related Legislation