Taxpayer Advocate gains counsel authority

Summary#

The National Taxpayer Advocate Enhancement Act of 2025 would amend the Internal Revenue Code of 1986. Its stated goal is to match the 1998 tax-reform law’s intent that the National Taxpayer Advocate be able to hire and consult counsel; the bill itself would give the Advocate authority to appoint counsel.

  • The National Taxpayer Advocate may appoint counsel in the Office of the Taxpayer Advocate.
  • The counsel must report directly to the National Taxpayer Advocate or the Advocate’s delegate.
  • A related amendment changes a reference from employees of local taxpayer advocate offices to employees of the Office of the Taxpayer Advocate. Its precise effect is unclear without the full current law.

What it means for you#

  • Taxpayers: The bill does not directly change tax rates, filing duties, benefits, penalties, or taxpayer rights.
  • National Taxpayer Advocate’s office: The Advocate would have authority to appoint counsel. The bill does not require an appointment.
  • Taxpayer Advocate office employees: The bill changes the wording of a provision referring to employees, but the available text does not show enough surrounding law to verify what practical change that makes.

Money#

No publicly available information on cost is included in the supplied material.

  • The bill authorizes the Advocate to appoint counsel, but gives no staffing number, salary, or cost estimate.

What is unclear#

  • The supplied material does not include the full current law, so the effect of the change involving employees cannot be verified against existing law.
  • The bill does not define “counsel” or specify qualifications, number of appointments, or limits on the appointment authority.
  • The bill does not provide a budget, funding source, or estimate of staffing costs.
  • The supplied status says the bill passed the Senate, but does not say it became law.

Case for#

  • The bill appears intended to give the National Taxpayer Advocate in-house legal support, consistent with the stated intent of the 1998 law.
  • Requiring counsel to report directly to the Advocate or a delegate could place that legal support within the Advocate’s office.
  • The authority is optional: the Advocate may appoint counsel if the office considers it appropriate.

Case against#

  • The bill does not set limits or qualifications for appointed counsel, or explain how many people could be appointed.
  • It authorizes appointments without providing a cost estimate or identifying a funding source.
  • The employee-reference change may affect how the existing law applies, but the supplied text is not enough to assess that effect.