HR 997: National Taxpayer Advocate Enhancement Act of 2025

HR 997 in plain English: This bill gives the National Taxpayer Advocate new authority to appoint and oversee legal counsel directly within the Taxpayer Advocate Service (TAS), rather than having those attorneys report to the Treasury Department's General Counsel. It also expands the Advocate's personnel authority over all TAS employees, not just local taxpayer advocates in each state.

Stated purpose

This bill aims to allow the National Taxpayer Advocate to hire and consult their own legal counsel directly within the Taxpayer Advocate Service, fulfilling what the bill describes as the original intent of a 1998 law that reorganized the IRS.

Key points

• Allows the National Taxpayer Advocate to appoint legal counsel who report directly to the Advocate, not Treasury's General Counsel
• Expands the Advocate's personnel authority to cover all TAS employees, not just state-level local advocates
• TAS assists taxpayers in disputes and matters involving the IRS

Arguments supporters make

• The Taxpayer Advocate exists to be an independent check on the IRS, and having its own legal counsel — rather than lawyers supervised by Treasury — strengthens that independence.
• This bill simply corrects a gap between what Congress intended in 1998 and how the law has been applied, restoring the original purpose of the office.
• Giving the National Taxpayer Advocate full personnel authority over all TAS employees creates clearer accountability and a more unified organization.

Arguments opponents make

• Removing TAS legal counsel from Treasury's central Legal Division could create conflicting legal interpretations within the same department, causing confusion and inefficiency.
• Critics may argue the existing Treasury legal oversight provides an important check, and bypassing it could lead to legal advice that is less consistent or less vetted.
• Expanding personnel authority to all TAS employees, rather than just local advocates, may give a single official too much unchecked control over a large federal workforce.

Tradeoffs

Greater independence for the Taxpayer Advocate's legal operations may strengthen its ability to advocate for taxpayers, but it reduces centralized legal oversight that Treasury currently maintains across its bureaus.

Current status in Congress: Passed both chambers.

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