S.1704 - National Taxpayer Advocate Enhancement Act of 2025 (119th Congress)
Summary
The National Taxpayer Advocate Enhancement Act of 2025 (S.1704) 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. Specifically, it focuses on granting the National Taxpayer Advocate the explicit authority to hire and consult counsel as deemed necessary.
Expected Effects
This bill, if enacted, would clarify and reinforce the National Taxpayer Advocate's ability to obtain legal counsel. This would enhance the advocate's independence and effectiveness in representing taxpayer interests. The change is designed to ensure the Taxpayer Advocate can operate with sufficient legal expertise.
Potential Benefits
- Enhanced taxpayer representation through readily available legal counsel.
- Increased independence and effectiveness of the National Taxpayer Advocate.
- Improved ability to address complex tax issues and disputes.
- Greater alignment with the original intent of the 1998 IRS Restructuring and Reform Act.
- Streamlined operations within the Office of the Taxpayer Advocate.
Potential Disadvantages
- Potential for increased operational costs due to hiring counsel.
- Possible bureaucratic delays in hiring and consulting counsel.
- Risk of legal interpretations that may favor the Taxpayer Advocate's office over other IRS functions.
- Limited direct impact on taxpayers who do not require the Taxpayer Advocate's assistance.
- Could create additional layers of bureaucracy within the IRS.
Constitutional Alignment
The bill appears to align with the general principles of fairness and due process, although it doesn't directly invoke specific constitutional clauses. By enhancing the ability of the National Taxpayer Advocate to provide effective representation, the bill indirectly supports the constitutional rights of citizens to fair treatment under the law. The bill's focus on internal IRS operations means it does not directly infringe upon 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).