National Taxpayer Advocate Enhancement Act of 2025

Sponsor: Randy Feenstra (Republican-IA)February 5, 2025

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Introduced

In Committee

Passed One Chamber

Passed Both Chambers

Signed into Law

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

Lets the National Taxpayer Advocate hire their own lawyers to better help taxpayers.

This bill would make it clear that the National Taxpayer Advocate can hire their own legal team. This change aims to strengthen the advocate's office, helping them better represent taxpayers dealing with the IRS. It would also update the language in the tax code to reflect this clarity.

What Would Change

Today, the tax code isn't fully clear about whether the National Taxpayer Advocate can hire their own lawyers who report directly to them. After this bill, the tax code would explicitly allow the National Taxpayer Advocate to appoint counsel who report directly to them, making their office more independent and effective. These changes would apply as if they had been in place since 1998.

Key Provisions

Lets the National Taxpayer Advocate hire lawyers who report directly to their office.
Updates the tax code to use broader language for all employees of the Taxpayer Advocate's office.