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.