Bill
HR 997
The bill authorizes the National Taxpayer Advocate to appoint in-office counsel who report directly to the NTA, strengthening independent taxpayer advocacy.
Title: National Taxpayer Advocate Enhancement Act of 2025
Report: H. Rept. 119‑46 (Committee on Ways and Means)
Note on document scope
- The materials provided include two sets of metadata that appear inconsistent (one identifying a House congratulatory resolution for “Maggie Albrecht,” and the other containing H. Rept. 119‑46). This summary covers H.R. 997 as described in H. Rept. 119‑46 — the National Taxpayer Advocate Enhancement Act of 2025 — which is the substantive legislative text and committee report included in the packet.
Purpose and intent
- To clarify and codify the authority of the National Taxpayer Advocate (NTA) to appoint and supervise counsel in the Office of the Taxpayer Advocate, thereby strengthening the NTA’s independent ability to advocate for taxpayers and to provide legal analysis and advice that is independent of other IRS components.
Key provisions
- Amends section 7803(c)(2)(D)(i) of the Internal Revenue Code:
- Inserts a new subclause explicitly authorizing the NTA to “appoint counsel in the Office of the Taxpayer Advocate to report directly to the National Taxpayer Advocate, or delegate thereof.”
- Redesignates the existing subclauses accordingly and makes a conforming amendment replacing references to “any employee of any local office of a taxpayer advocate described in subclause (I)” with “any employee of the Office of the Taxpayer Advocate.”
- Effective date clause:
- The amendments “shall take effect as if included in the enactment of section 1102 of the Internal Revenue Service Restructuring and Reform Act of 1998,” i.e., made retroactive to the original establishment of the taxpayer advocate authority.
Background and rationale
- The Taxpayer Advocate Service (TAS) is an independent IRS office led by the NTA and is charged with assisting taxpayers, identifying systemic problems, and making legislative and administrative recommendations (the NTA’s annual “Purple Book” contains these recommendations).
- The NTA recommended statutory clarification that she may hire legal counsel to strengthen independent advocacy. Historically (2004–2015) the IRS allowed TAS to hire attorney‑advisors, but beginning in 2015 it denied routine backfills, raising concerns about TAS’s independent legal capacity.
Who is affected
- Primary: National Taxpayer Advocate and staff in the Office of the Taxpayer Advocate (TAS).
- Secondary: Taxpayers who rely on TAS for assistance and IRS decision‑making processes that interact with TAS legal analyses.
- Administrative: Internal Revenue Service personnel and potentially Department of the Treasury oversight mechanisms (changes staffing authority within TAS).
Procedural / timeline and legislative status (from report)
- Introduced: February 5, 2025.
- Referred to House Committee on Ways and Means; marked up and ordered reported (amended) on February 12, 2025.
- Reported by Ways and Means: H. Rept. 119‑46 (March 27, 2025).
- House passage: March 31, 2025 — passed under suspension of the rules, yeas 385, nays 0.
- Sent to Senate: Received and read twice April 1, 2025; referred to the Senate Committee on Finance. (Companion: S.1704)
- Committee/CBO: The report references committee budget analysis and a CBO cost estimate (specific dollar impacts are not included in the excerpt).
Potential impacts
- Legal/operational: Clarifies statutory authority for the NTA to hire in‑office counsel who report directly to the NTA, which may improve TAS’s ability to provide independent legal views, prepare legislative recommendations, and represent taxpayer interests without IRS operational interference.
- Budgetary: May require funding to hire and retain counsel within TAS; committee report and CBO reportedly considered budgetary effects (no figures provided in the excerpt).
- Governance: Strengthens the statutory independence of the NTA consistent with the original intent of IRS Restructuring and Reform Act of 1998.
Sponsors and related measures
- House sponsors: Rep. Randy Feenstra (primary) and Rep. Danny K. Davis (cosponsor).
- Related/companion bill: S.1704.
For the authoritative text and full committee analysis, see H. Rept. 119‑46 and the bill language amending IRC §7803(c)(2)(D)(i).
Compiled from official sources — confirm details with the bill’s official record.
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