H.R.997 - National Taxpayer Advocate Enhancement Act of 2025 (119th Congress)
Summary
H.R.997, the National Taxpayer Advocate Enhancement Act of 2025, amends the Internal Revenue Code of 1986. It aims to reinforce the intent of the Internal Revenue Service Restructuring and Reform Act of 1998. The bill clarifies the National Taxpayer Advocate's authority to appoint and consult counsel.
Expected Effects
This act will allow the National Taxpayer Advocate to directly appoint counsel within their office. This is intended to provide more independent legal advice and support to the Advocate. The change seeks to enhance the Advocate's ability to effectively represent taxpayer interests.
Potential Benefits
- Improved Taxpayer Representation: Direct appointment of counsel ensures the National Taxpayer Advocate has independent legal expertise.
- Enhanced Advocacy: Strengthens the Advocate's ability to address taxpayer issues and concerns.
- Alignment with Original Intent: Corrects any deviation from the original intent of the 1998 Act.
- Increased Efficiency: Streamlines the process of obtaining legal counsel for the Taxpayer Advocate.
- Greater Autonomy: Empowers the Taxpayer Advocate to operate more independently within the IRS.
Potential Disadvantages
- Potential for Increased Costs: Hiring additional counsel could increase operational expenses.
- Possible Overlap of Responsibilities: Unclear delineation of duties between appointed counsel and existing IRS legal staff could lead to confusion.
- Risk of Politicization: The appointment process could be subject to political influence.
- Limited Scope: The act focuses narrowly on the Advocate's legal counsel, potentially neglecting other areas needing improvement.
- Uncertainty of Impact: The actual effectiveness of the change may not be immediately apparent.
Constitutional Alignment
The act appears to align with the general principles of Congressional authority over taxation and the functioning of government agencies, as outlined in Article I, Section 8 of the US Constitution. It does not appear to infringe upon any specific constitutional rights or limitations. The act enhances the operation of a government office created by statute.
Impact Assessment: Things You Care About ⓘ
This action has been evaluated across 19 key areas that matter to you. Scores range from 1 (highly disadvantageous) to 5 (highly beneficial).