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. Specifically, it grants the National Taxpayer Advocate the authority to appoint counsel who report directly to them or their delegate.
The bill clarifies the Advocate's ability to hire and consult counsel as deemed necessary. This includes the power to appoint counsel within the Office of the Taxpayer Advocate.
The Act's effective date is retroactive, aligning with the enactment of section 1102 of the Internal Revenue Service Restructuring and Reform Act of 1998.
Expected Effects
The primary effect of this bill is to enhance the autonomy and effectiveness of the National Taxpayer Advocate. By allowing the Advocate to appoint their own counsel, the bill aims to ensure independent legal advice and representation.
This could lead to more effective advocacy for taxpayers' rights and a more balanced relationship between taxpayers and the IRS. The change will allow the Taxpayer Advocate to more effectively challenge IRS positions and advocate for taxpayer rights.
Ultimately, this may lead to fairer tax administration and improved taxpayer services.
Potential Benefits
- Enhanced taxpayer representation: The National Taxpayer Advocate can obtain independent legal advice.
- Improved IRS accountability: Independent counsel can help challenge IRS actions and policies.
- Increased efficiency: The Advocate can respond more quickly to taxpayer issues with in-house counsel.
- Greater fairness: Taxpayers may receive more equitable treatment in disputes with the IRS.
- Reduced burden on taxpayers: More effective advocacy can streamline tax processes and reduce errors.
Potential Disadvantages
- Potential for increased costs: Hiring additional counsel may increase the operating budget of the Taxpayer Advocate's office.
- Possible conflicts of interest: Ensuring the independence of counsel from the IRS may present challenges.
- Risk of politicization: The appointment of counsel could become subject to political influence.
- Overlap with existing IRS legal resources: The new counsel's role may duplicate existing IRS legal functions.
- Limited scope: The impact may be limited if the Advocate's office lacks sufficient resources or authority to implement changes.
Constitutional Alignment
This bill appears to align with the general principles of fairness and due process, although it doesn't directly invoke specific constitutional clauses. The creation of an independent counsel for the Taxpayer Advocate could be seen as reinforcing the concept of checks and balances within the government, ensuring that the IRS is held accountable and that taxpayers' rights are protected.
While the Constitution does not explicitly address the role of a Taxpayer Advocate, the establishment of such a position can be viewed as an effort to promote the 'general Welfare' as stated in the Preamble. The bill does not appear to infringe upon any specific constitutional rights or limitations.
Furthermore, Article I, Section 8, grants Congress the power to lay and collect taxes, implying the authority to create mechanisms for fair tax administration and dispute resolution.
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).