H.R. 2755House118th Congress (2023-2025)In Committee

National Taxpayer Advocate Enhancement Act of 2023

AI-Generated Summary

Updated January 20, 2026 at 6:28 AM UTC

The bill amends the Internal Revenue Code to give the National Taxpayer Advocate the authority to hire and consult legal counsel. It updates the code to let the Advocate appoint counsel within the Office of the Taxpayer Advocate and clarifies that the provision applies to any employee of that office. The changes are intended to align the code with the intent of the IRS Restructuring and Reform Act of 1998.

Key Provisions

Allows the National Taxpayer Advocate to appoint counsel in the Office of the Taxpayer Advocate who reports directly to the Advocate.
Updates language to refer to any employee of the Office of the Taxpayer Advocate rather than employees of local offices.
Sets the amendment’s effective date to coincide with the enactment of the related 1998 IRS restructuring provisions.

Legislative Activity

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1 earlier action

HouseIntro Referral Latest Action

Referred to the House Committee on Ways and Means.

Ways and Means Committee

April 20, 2023

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HouseIntro Referral

Introduced in House

April 20, 2023

HouseIntro Referral

Referred to the House Committee on Ways and Means.

Ways and Means Committee

April 20, 2023

Bill Text

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Introduced in HouseIssued April 20, 2023

118th CONGRESS

1st Session

H. R. 2755

IN THE HOUSE OF REPRESENTATIVES

April 20, 2023

Mr. Feenstra (for himself, Mr. Davis of Illinois, Mr. Fitzpatrick, Ms. Norton, and Mr. Carson) introduced the following bill; which was referred to the Committee on Ways and Means

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.

Short title

This Act may be cited as the National Taxpayer Advocate Enhancement Act of 2023.

Authority of Taxpayer Advocate to appoint counsel

(a)

In general

Section 7803(c)(2)(D)(i) of the Internal Revenue Code of 1986 is amended by striking and at the end of subclause (I), by redesignating subclause (II) as subclause (III), and by inserting after subclause (I) the following new subclause:

(II)

appoint counsel in the Office of the Taxpayer Advocate to report directly to the National Taxpayer Advocate, or delegate thereof; and

(b)

Conforming amendment

Section 7803(c)(2)(D)(i)(III) of such Code, as redesignated by subsection (a), is amended by striking any employee of any local office of a taxpayer advocate described in subclause (I) and inserting any employee of the Office of the Taxpayer Advocate.

(c)

Effective date

The amendment made by this section shall take effect as if included in the enactment of section 1102 of the Internal Revenue Service Restructuring and Reform Act of 1998.