S1704119th CongressWALLET

National Taxpayer Advocate Enhancement Act of 2025

Sponsored By: Senator Klobuchar, Amy [D-MN]

Introduced

Summary

Would let the National Taxpayer Advocate appoint in-house legal counsel who report directly to the Advocate. It would also expand personnel authority to cover all staff in the Office of the Taxpayer Advocate and treat the change as effective as if included in the 1998 IRS Restructuring and Reform Act.

Show full summary
  • National Taxpayer Advocate and Taxpayer Advocate Service leadership: Would gain explicit authority to appoint legal counsel inside the Office of the Taxpayer Advocate who report directly to the NTA or a delegate.
  • Office of the Taxpayer Advocate employees: Would broaden personnel-action authority from just local taxpayer-advocate offices to any employee of the Office of the Taxpayer Advocate.
  • Treasury legal structure and timing: Would create a direct reporting line for appointed OTA counsel that differs from the current Treasury practice of placing most legal counsel under the Treasury General Counsel, and it sets the amendments to take effect as if included in the 1998 IRS restructuring law.

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Bill Overview

Analyzed Economic Effects

1 provisions identified: 1 benefits, 0 costs, 0 mixed.

More legal staff for taxpayer advocate

If enacted, this bill would let the National Taxpayer Advocate hire lawyers inside the Advocate's office. Those lawyers could report directly to the Advocate or a person the Advocate names. The bill would also change which employees count as part of the Office of the Taxpayer Advocate. If passed, the change would take effect as if it were part of a 1998 IRS law.

Sponsors & CoSponsors

Sponsor

Klobuchar, Amy [D-MN]

MN • D

Cosponsors

  • Sen. Cassidy, Bill [R-LA]

    LA • R

    Sponsored 5/8/2025

Roll Call Votes

No roll call votes available for this bill.

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