US HB997

Authorizes the National Taxpayer Advocate to appoint legal counsel within the Office of the Taxpayer Advocate who report directly to the National Taxpayer Advocate or their delegate

Amends Section 7803(c)(2)(D)(i) of the Internal Revenue Code of 1986 to add this counsel appointment authority

Expands the National Taxpayer Advocate's authority over personnel to include any employee of the Office of the Taxpayer Advocate, not just local office employees

Applies retroactively as if included in section 1102 of the IRS Restructuring and Reform Act of 1998, fulfilling the original congressional intent from Conference Report 105-599

Passed the House of Representatives on March 31, 2025