National Taxpayer Advocate Enhancement Act of 2025
This bill authorizes the National Taxpayer Advocate—the independent watchdog within the IRS—to hire its own attorneys who report directly to the advocate instead of agency leadership. Currently, the watchdog frequently relies on IRS agency lawyers, which can create conflicts of interest when taxpayers challenge IRS decisions. Providing an independent legal team is intended to give citizens stronger, unbiased representation when resolving disputes, penalties, and delays with the tax agency.
What this bill touches.
Who it helps · who it burdens.
Who it helps
- National Taxpayer Advocate and Office of the Taxpayer AdvocateGains the legal authority to appoint counsel who report directly to the Advocate and expands direct supervisory and personnel authority to cover all employees in the Office of the Taxpayer Advocate.
- Legal counsel within the Office of the Taxpayer AdvocateMay be appointed directly to the Office of the Taxpayer Advocate and report directly to the National Taxpayer Advocate rather than other agency management structures.
The provisions, in plain language.
Authorizes the National Taxpayer Advocate to hire independent legal counsel within the Office of the Taxpayer Advocate who report directly to the Advocate, and grants the Advocate personnel and supervisory authority over all office staff, effective retroactively to 1998.
How your members of Congress line up
How members voted on National Taxpayer Advocate Enhancement Act of 2025.
Recorded roll calls on this bill, most recent first. Open one to see each member's position.
How it moved.
Show all 15 actions
- Received in the Senate and Read twice and referred to the Committee on Finance.
- Motion to reconsider laid on the table Agreed to without objection.
- On motion to suspend the rules and pass the bill, as amended Agreed to by the Yeas and Nays: (2/3 required): 385 - 0 (Roll no. 85). (text: CR H1349-1350)
- Passed/agreed to in House: On motion to suspend the rules and pass the bill, as amended Agreed to by the Yeas and Nays: (2/3 required): 385 - 0 (Roll no. 85).
- Considered as unfinished business. (consideration: CR H1356-1357)
- At the conclusion of debate, the Yeas and Nays were demanded and ordered. Pursuant to the provisions of clause 8, rule XX, the Chair announced that further proceedings on the motion would be postponed.
- DEBATE - The House proceeded with forty minutes of debate on H.R. 997.
- Considered under suspension of the rules. (consideration: CR H1349-1351)
- Mr. Smith (MO) moved to suspend the rules and pass the bill, as amended.
- Placed on the Union Calendar, Calendar No. 33.
- Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-46.
- Ordered to be Reported in the Nature of a Substitute (Amended) by the Yeas and Nays: 43 - 0.
- Committee Consideration and Mark-up Session Held
- Referred to the House Committee on Ways and Means.
- Introduced in House
- Received in the Senate and Read twice and referred to the Committee on Finance.
- Motion to reconsider laid on the table Agreed to without objection.
- On motion to suspend the rules and pass the bill, as amended Agreed to by the Yeas and Nays: (2/3 required): 385 - 0 (Roll no. 85). (text: CR H1349-1350)
- Passed/agreed to in House: On motion to suspend the rules and pass the bill, as amended Agreed to by the Yeas and Nays: (2/3 required): 385 - 0 (Roll no. 85).
- Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-46.
- Ordered to be Reported in the Nature of a Substitute (Amended) by the Yeas and Nays: 43 - 0.
- Introduced in House
Read it for yourself.
Sources & provenance
Cite this page
Civic Herald. “National Taxpayer Advocate Enhancement Act of 2025 (H.R. 997, 119th Congress).” https://civicherald.app/bills/119-hr-997. Congress.gov record as of Jul 19, 2026.