Bill > HR997

This bill enhances the authority of the National Taxpayer Advocate (NTA), a position within the Internal Revenue Service (IRS) designed to help protect taxpayer rights, by explicitly granting the NTA the power to appoint counsel who will report directly to the National Taxpayer Advocate. The bill amends Section 7803(c)(2)(D)(i) of the Internal Revenue Code of 1986, specifically expanding the NTA's ability to hire legal counsel within their office. This change is intended to align with the original intent of the 1998 IRS Restructuring and Reform Act, which sought to strengthen the NTA's independence and effectiveness in advocating for taxpayers. The bill's amendments will allow the NTA to have dedicated legal counsel who can provide direct support and guidance, potentially improving the office's capacity to address taxpayer concerns and navigate complex tax-related legal issues. The effective date is retroactively set to coincide with the original 1998 act, suggesting this is a clarification of existing legislative intent rather than a wholly new provision.

Budget and Finance

https://www.congress.gov/bill/119th-congress/house-bill/997/all-info