House · HR 997 · 119th Congress
National Taxpayer Advocate Enhancement Act of 2025
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Summary
This bill lets the National Taxpayer Advocate hire lawyers who report directly to that office. Right now, Treasury Department rules require most government lawyers to work under the Treasury's top legal official. This change affects taxpayers who need help dealing with the IRS and the staff at the Taxpayer Advocate Service.
In Favor
The Taxpayer Advocate helps people who are struggling with the IRS. Having lawyers who answer directly to that office means faster and more independent legal help for those taxpayers. Congress originally intended this arrangement back in 1998 but never locked it into law.
Against
Right now, Treasury's top lawyer oversees most government tax attorneys to keep legal advice consistent across the department. This bill moves those lawyers under the Taxpayer Advocate, an office with a built-in mission to side with taxpayers. That divided loyalty could create conflicts when the Advocate's goals clash with broader Treasury legal positions.
Additional Considerations
Purpose & Problem
Is the problem real and worth federal action?
This bill lets the National Taxpayer Advocate hire lawyers who report directly to that office, fixing a gap left by a 1998 tax law. The stated goal is to match what Congress originally intended when it set up the Taxpayer Advocate Service.
Scope & Related Provisions
Does it stay focused, or carry unrelated add-ons?
The provisions stay on topic. Both changes deal with the National Taxpayer Advocate's power to hire and manage staff within the Taxpayer Advocate Service.
Who Is Affected
Who benefits, and who bears the cost?
Taxpayers who use the Taxpayer Advocate Service may gain access to dedicated legal support. The National Taxpayer Advocate gains new hiring authority, while Treasury's General Counsel office loses some supervision over lawyers in that service.
Cost & Funding
Is it affordable and responsibly funded?
The bill does not authorize or appropriate a specific dollar amount. It creates a new duty for the Taxpayer Advocate Service to hire and employ counsel, which shifts staffing costs onto that office.
Risks & Implementation
What could go wrong in practice?
The bill takes effect as if it were part of a 1998 law, which may require the agency to review and adjust existing personnel arrangements. Any lawyers currently supervised by Treasury's General Counsel would need to be reassigned under the new structure.
For the actual bill text, see congress.gov.
AI-generated · Published 6/5/2026