National Taxpayer Advocate Enhancement Act of 2023

I 118TH CONGRESS 1ST SESSION H. R. 2755 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. 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 re- ferred 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 Restruc- turing and Reform Act of 1998, as set forth in the joint explanatory statement of the committee of con- ference accompanying Conference Report 105–599, that the National Taxpayer Advocate be able to hire and consult counsel as appropriate. Be it enacted by the Senate and House of Representa- 1 tives of the United States of America in Congress assembled, 2 VerDate Sep 11 2014 22:10 Apr 26, 2023 Jkt 039200 PO 00000 Frm 00001 Fmt 6652 Sfmt 6201 E:\BILLS\H2755.IH H2755 kjohnson on DSK79L0C42PROD with BILLS 2 •HR 2755 IH SECTION 1. SHORT TITLE. 1 This Act may be cited as the ‘‘National Taxpayer Ad- 2 vocate Enhancement Act of 2023’’. 3 SEC. 2. AUTHORITY OF TAXPAYER ADVOCATE TO APPOINT 4 COUNSEL. 5 (a) IN GENERAL.—Section 7803(c)(2)(D)(i) of the 6 Internal Revenue Code of 1986 is amended by striking 7 ‘‘and’’ at the end of subclause (I), by redesignating sub- 8 clause (II) as subclause (III), and by inserting after sub- 9 clause (I) the following new subclause: 10 ‘‘(II) appoint counsel in the Of- 11 fice of the Taxpayer Advocate to re- 12 port directly to the National Taxpayer 13 Advocate, or delegate thereof; and’’. 14 (b) CONFORMING AMENDMENT.—Section 15 7803(c)(2)(D)(i)(III) of such Code, as redesignated by 16 subsection (a), is amended by striking ‘‘any employee of 17 any local office of a taxpayer advocate described in sub- 18 clause (I)’’ and inserting ‘‘any employee of the Office of 19 the Taxpayer Advocate’’. 20 (c) EFFECTIVE DATE.—The amendment made by 21 this section shall take effect as if included in the enact- 22 ment of section 1102 of the Internal Revenue Service Re- 23 structuring and Reform Act of 1998. 24 Æ VerDate Sep 11 2014 22:10 Apr 26, 2023 Jkt 039200 PO 00000 Frm 00002 Fmt 6652 Sfmt 6301 E:\BILLS\H2755.IH H2755 kjohnson on DSK79L0C42PROD with BILLS