United StatesTaxpayer Advocate could appoint counsel who reports directly
This measure would let the National Taxpayer Advocate appoint counsel who reports directly to that official or a delegate and make one employee reference office-wide.
What it does
The National Taxpayer Advocate could appoint counsel within the office. Appointed counsel would report directly to the Advocate or a delegate, with the amendment treated as part of a 1998 law.
The measure would replace a reference to employees of local taxpayer advocate offices with any employee of the entire Office. This change would also be treated as part of a 1998 law.
Argument forDirect-reporting counsel could give the National Taxpayer Advocate quicker access to legal advice from someone inside the office.
Argument againstUsing an office-wide employee reference instead of a local-office reference could place more staff under a personnel rule whose effect is not shown.
More detail
The National Taxpayer Advocate could appoint counsel in the office. Appointed counsel would report directly to the National Taxpayer Advocate or a delegate. If enacted, this amendment would take effect as though it had been included when section 1102 of the IRS Restructuring and Reform Act of 1998 was enacted.
The measure would replace a local-office employee reference with one covering any employee of the Office of the Taxpayer Advocate. The replacement wording covers the entire Office of the Taxpayer Advocate, not only its local offices. If enacted, this amendment would take effect as though it had been included when section 1102 of the IRS Restructuring and Reform Act of 1998 was enacted.
Where do you stand?
Choose your position
Tell your reps
Take a position to see your representatives and ways to contact them.
Where it stands
- Introduced
- Passed House
- Passed Senate
- To President
- Became Law
Looking ahead
No hearings or votes scheduled.
History
- 2026
- Oct 14Message on Senate action sent to the House.Latest
- Sep 28Senate Committee on Finance discharged by Unanimous Consent.Minor
- Sep 28Passed/agreed to in Senate: Passed Senate without amendment by Unanimous Consent. (consideration: CR S5123)Passed Senate
- 2025
- Apr 1Received in the Senate and Read twice and referred to the Committee on Finance.
- Mar 31Mr. Smith (MO) moved to suspend the rules and pass the bill, as amended.
- Vote recorded On Motion to Suspend the Rules and Pass, as Amended. Result: Passed.House
- Mar 31Considered under suspension of the rules. (consideration: CR H1349-1351)
- Mar 31DEBATE - The House proceeded with forty minutes of debate on H.R. 997.
- Mar 31At 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.
- Mar 31Considered as unfinished business. (consideration: CR H1356-1357)
- Mar 31Passed/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). (text: CR H1349-1350)Passed House
- Mar 31Motion to reconsider laid on the table Agreed to without objection.
- Mar 27Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-46.
- Mar 27Placed on the Union Calendar, Calendar No. 33.
- Feb 12Committee Consideration and Mark-up Session Held
- Feb 12Ordered to be Reported in the Nature of a Substitute (Amended) by the Yeas and Nays: 43 - 0.
- Feb 5Introduced in House
- Feb 5Referred to the House Committee on Ways and Means.Introduced
Taxes & BudgetConsumer ProtectionNational Security