H.R.997 - National Taxpayer Advocate Enhancement Act of 2025 (119th Congress)
Summary
H.R. 997, the National Taxpayer Advocate Enhancement Act of 2025, aims to amend the Internal Revenue Code of 1986. The amendment seeks to align the code with the original intent of the Internal Revenue Service Restructuring and Reform Act of 1998. This bill specifically focuses on granting the National Taxpayer Advocate the explicit authority to hire and consult counsel.
Expected Effects
The bill would allow the National Taxpayer Advocate to appoint counsel within their office. This counsel would report directly to the National Taxpayer Advocate. The change is intended to provide the Taxpayer Advocate with more independent legal expertise.
Potential Benefits
- Enhanced ability of the National Taxpayer Advocate to represent taxpayer interests.
- Improved legal support for the Taxpayer Advocate's office.
- Greater independence for the Taxpayer Advocate in legal matters.
- More effective oversight of the IRS.
- Potential for quicker resolution of taxpayer disputes.
Potential Disadvantages
- Potential for increased costs associated with hiring additional counsel.
- Possible overlap or conflict with existing IRS legal resources.
- Risk of politicization of the Taxpayer Advocate's office.
- Could create additional bureaucracy within the IRS.
- May not significantly improve taxpayer outcomes.
Constitutional Alignment
The bill aligns with the general constitutional principle of ensuring fair and equitable application of laws. While the Constitution does not explicitly address the role of the Taxpayer Advocate, this bill can be seen as an effort to improve the functioning of the IRS, which is within the purview of Congress under Article I, Section 8, which grants Congress the power to lay and collect taxes. The bill does not appear to infringe on any specific constitutional rights or limitations.
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).