National Taxpayer Advocate Enhancement Act of 2025
Description
This bill would allow the National Taxpayer Advocate to hire independent legal counsel and manage all Taxpayer Advocate Service personnel.
Summary
What it does
This bill would authorize the National Taxpayer Advocate to appoint legal counsel within the Taxpayer Advocate Service (TAS) who would report directly to the Advocate rather than to the Department of the Treasury's General Counsel. Additionally, the bill proposes to expand the National Taxpayer Advocate's authority over personnel actions to include all TAS employees, extending beyond the current authority over local taxpayer advocates. These changes would modify the existing structure where TAS legal counsel is typically supervised by the Treasury Department's Legal Division.
Who is affected
This bill directly affects the National Taxpayer Advocate and employees within the Taxpayer Advocate Service (TAS), including local taxpayer advocates. It also impacts the Department of the Treasury’s Legal Division and General Counsel by shifting the reporting structure for certain legal counsel positions. Additionally, the legislation involves taxpayers who utilize TAS services for assistance with Internal Revenue Service (IRS) matters.
Key provisions
- Appointment of independent legal counsel. Authorizes the National Taxpayer Advocate to appoint legal counsel within the Taxpayer Advocate Service who report directly to the Advocate, rather than through the Department of the Treasury's Legal Division.
- Expansion of personnel management authority. Grants the National Taxpayer Advocate the authority to take personnel actions regarding any employee of the Taxpayer Advocate Service, expanding current authority which is limited to local taxpayer advocates.
Fiscal impact
- H.R. 997, National Taxpayer Advocate Enhancement Act of 2025· As passed by the House of Representatives on March 31, 2025
Effective dates
Not applicable: Official Summary does not address effective dates
Relationship to existing law
This bill modifies existing Department of the Treasury organizational structures by exempting Taxpayer Advocate Service legal counsel from the supervision of the Treasury General Counsel. It also expands the National Taxpayer Advocate's existing personnel authority over local advocates to include all employees within the Taxpayer Advocate Service.
Stated purpose
This bill aims to increase the independence and administrative authority of the Taxpayer Advocate Service by allowing the National Taxpayer Advocate to appoint internal legal counsel and manage personnel actions for all service employees.