US SB1704

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

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

Expands existing personnel provisions to cover all employees of the Office of the Taxpayer Advocate, not just local office employees

Implements the original congressional intent from the IRS Restructuring and Reform Act of 1998 (Conference Report 105-599) regarding the Advocate's ability to hire and consult counsel

Takes effect retroactively as if included in the 1998 IRS reform legislation