National Taxpayer Advocate Enhancement Act of 2025 allows 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 hire and consult counsel. The bill modifies the authority of the Taxpayer Advocate to include the ability to appoint counsel in the Office of the Taxpayer Advocate to report directly to the National Taxpayer Advocate or their delegate. This change aligns with the intent of the Internal Revenue Service Restructuring and Reform Act of 1998.
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- Core Provisions
- Implementation
- Impact
- Legal Framework
- Critical Issues
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