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S. 1704 119th Congress Senate

National Taxpayer Advocate Enhancement Act of 2025

Official title: A bill to amend the Internal Revenue Code of 1986 to conform to the intent of the Internal Revenue Service Restructuring and Reform Act of 1998, as set forth i… Show full official titleShow less

Official title: A bill to amend the Internal Revenue Code of 1986 to conform to the intent of the Internal Revenue Service Restructuring and Reform Act of 1998, as set forth in the joint explanatory statement of the committee of conference accompanying Conference Report 105-599, that the National Taxpayer Advocate be able to hire and consult counsel as appropriate.

Introduced: May 8, 2025 Introduced by: Amy Klobuchar Democratic · Minnesota See on congress.gov
Taxation
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 Everywhere this bill has been 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
May 8, 2025
Read twice and referred to the Committee on Finance.
May 8, 2025
Introduced in Senate
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What's happening now May 8, 2025

Read twice and referred to the Committee on Finance.

 Plain-English summary Congressional Research Service

National Taxpayer Advocate Enhancement Act of 2025

This bill authorizes the National Taxpayer Advocate to appoint legal counsel within the Taxpayer Advocate Service (TAS) to report directly to the National Taxpayer Advocate. The bill also expands the authority of the National Taxpayer Advocate to take personnel actions with respect to local taxpayer advocates (located in each state) to include actions with respect to any employee of TAS.

Currently, pursuant to a Department of the Treasury order, all legal counsel whose duties include providing legal advice to any official in any office or bureau of Treasury are part of the Legal Division within Treasury and under the supervision of the General Counsel, with limited exceptions. TAS assists taxpayers in matters involving the Internal Revenue Service (IRS) and is part of the IRS, within Treasury. 

 Related & companion bills 1
  • HR 997 National Taxpayer Advocate Enhancement Act of 2025
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Lobbying activity 1

Registered lobbyists who named this bill in their disclosure filings. Source: federal Lobbying Disclosure Act filings.

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 Cosponsors 1
All 1 Republican 1
R
Cassidy, Bill
Louisiana · May 8, 2025
Cite this page click to expand
APA
U.S. Congress. (2026). S. 1704: National Taxpayer Advocate Enhancement Act of 2025. 119th Congress. Open America. https://openamerica.io/bill/119-S-1704/
MLA
"S. 1704: National Taxpayer Advocate Enhancement Act of 2025." 119th Congress, 2026, Open America, https://openamerica.io/bill/119-S-1704/.
Bluebook (legal)
S. 1704, 119th Cong. (2026), https://openamerica.io/bill/119-S-1704/.
Markdown link
[S. 1704: National Taxpayer Advocate Enhancement Act of 2025](https://openamerica.io/bill/119-S-1704/)
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