H.R.997 - National Taxpayer Advocate Enhancement Act of 2025 (119th Congress)
Summary
H.R. 997, the National Taxpayer Advocate Enhancement Act of 2025, aims to clarify and strengthen the authority of the National Taxpayer Advocate (NTA) within the IRS. The bill amends the Internal Revenue Code of 1986 to ensure the NTA can hire and consult counsel independently. This is intended to align with the original intent of the Internal Revenue Service Restructuring and Reform Act of 1998.
The bill specifically allows the NTA to appoint counsel who report directly to the NTA or a delegate thereof. It also modifies language regarding employees of the Office of the Taxpayer Advocate to ensure clarity and consistency.
By enhancing the NTA's ability to obtain independent legal advice, the bill seeks to improve taxpayer representation and ensure fair treatment by the IRS.
Expected Effects
The primary effect of this bill, if enacted, would be to empower the National Taxpayer Advocate's office with greater autonomy and legal expertise.
This could lead to more effective advocacy for taxpayers facing issues with the IRS. It may also result in more thorough and independent reviews of IRS procedures and policies.
Ultimately, the goal is to improve the fairness and efficiency of the tax system for individual taxpayers.
Potential Benefits
- Enhanced Taxpayer Representation: The NTA will have greater capacity to advocate for taxpayers' rights and resolve disputes with the IRS.
- Improved Oversight of the IRS: Independent legal counsel will enable the NTA to more effectively scrutinize IRS practices and identify areas for improvement.
- Increased Fairness and Equity: By ensuring the NTA has the resources to challenge unfair or inconsistent IRS actions, the bill promotes a more equitable tax system.
- Greater Transparency: The ability to consult independent counsel may lead to more transparent and accountable IRS operations.
- Alignment with Original Intent: The bill reinforces the original intent of the 1998 IRS Restructuring and Reform Act, ensuring the NTA's independence.
Potential Disadvantages
- Potential for Increased Costs: Hiring independent counsel could increase the operational costs of the NTA's office.
- Possible Conflicts with IRS Counsel: The presence of independent counsel could create conflicts or disagreements with the IRS's own legal team.
- Risk of Overly Litigious Approach: An empowered NTA might be more inclined to pursue legal challenges, potentially increasing litigation against the IRS.
- Uncertainty in Implementation: The practical impact of the bill will depend on how the NTA exercises the new authority to appoint counsel.
- Limited Scope: The bill focuses narrowly on the NTA's authority and may not address other systemic issues within the IRS.
Constitutional Alignment
This bill appears to align with the general principles of fairness and due process, although it doesn't directly invoke specific constitutional clauses. The concept of ensuring fair treatment under the law, which is a core tenet of the Fifth Amendment (Due Process Clause), is indirectly supported by enhancing the NTA's ability to advocate for taxpayers.
Furthermore, Article I, Section 8, Clause 1 of the Constitution grants Congress the power to lay and collect taxes. This implies a responsibility to ensure that the tax system operates fairly and efficiently, which the bill attempts to promote through an empowered NTA.
Overall, the bill seems consistent with the spirit of the Constitution, even though it doesn't directly address specific constitutional rights or limitations.
Impact Assessment: Things You Care About ⓘ
This action has been evaluated across 19 key areas that matter to you. Scores range from 1 (highly disadvantageous) to 5 (highly beneficial).