Enhances the authority of the National Taxpayer Advocate to hire and consult counsel.

The National Taxpayer Advocate Enhancement Act of 2025 amends the Internal Revenue Code to allow the National Taxpayer Advocate to appoint counsel within the Office of the Taxpayer Advocate. This change aligns with the intent of the Internal Revenue Service Restructuring and Reform Act of 1998, as stated in the joint explanatory statement of the committee of conference. The new authority allows the Advocate to report directly to the Advocate or their delegate.

Enhances the authority of the National Taxpayer Advocate to hire and consult counsel.

The National Taxpayer Advocate Enhancement Act of 2025 amends the Internal Revenue Code to allow the National Taxpayer Advocate to appoint counsel within the Office of the Taxpayer Advocate. This change aligns with the intent of the Internal Revenue Service Restructuring and Reform Act of 1998, as stated in the joint explanatory statement of the committee of conference. The new authority allows the Advocate to report directly to the Advocate or their delegate.