Bill > S1704

This bill enhances the authority of the National Taxpayer Advocate by amending the Internal Revenue Code to explicitly allow the Advocate to appoint counsel within their office who will report directly to the Advocate. The bill is designed to align with the original intent of the 1998 Internal Revenue Service Restructuring and Reform Act, which aimed to strengthen the independence and effectiveness of the National Taxpayer Advocate. Specifically, the legislation modifies Section 7803(c)(2)(D)(i) to add a new provision allowing the Advocate to appoint counsel who will report directly to them or their delegate, and updates language to clarify that this counsel can be employed across the entire Office of the Taxpayer Advocate. The amendments are retroactively effective, as if they had been included in the original 1998 act, which suggests the change is meant to clarify and formalize an originally intended but not explicitly stated power. The bill seeks to ensure that the National Taxpayer Advocate has robust legal support to effectively represent taxpayer interests within the Internal Revenue Service.

Budget and Finance

https://www.congress.gov/bill/119th-congress/senate-bill/1704/all-info