National Taxpayer Advocate Enhancement Act of 2025

HR 997, the National Taxpayer Advocate Enhancement Act of 2025, amends the Internal Revenue Code to clarify the National Taxpayer Advocate’s authority. It allows the Advocate to appoint legal counsel who reports directly to them (rather than to local offices), strengthening internal oversight within the Office of the Taxpayer Advocate. The bill specifically revises Section 7803(c)(2)(D)(i) of the Internal Revenue Code to reflect this change in reporting structure. This adjustment directly affects the Office of the Taxpayer Advocate’s internal operations, not taxpayers or their cases.