Taxpayer Advocate Enhancement Act

II 118TH CONGRESS 1ST SESSION S. 1283 To amend the Internal Revenue Code of 1986 to conform to the intent of the Internal Revenue Service Restructuring and Reform Act of 1998 (Public Law 105–206), 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 SENATE OF THE UNITED STATES APRIL 25, 2023 Mr. CARDIN (for himself and Mr. CASSIDY) introduced the following bill; which was read twice and referred to the Committee on Finance 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 (Public Law 105–206), as set forth in the joint explanatory statement of the committee of conference accompanying Conference Re- port 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 00:37 Apr 28, 2023 Jkt 039200 PO 00000 Frm 00001 Fmt 6652 Sfmt 6201 E:\BILLS\S1283.IS S1283 kjohnson on DSK79L0C42PROD with BILLS 2 •S 1283 IS SECTION 1. SHORT TITLE. 1 This Act may be cited as the ‘‘Taxpayer Advocate 2 Enhancement Act’’. 3 SEC. 2. COUNSEL IN THE OFFICE OF THE TAXPAYER ADVO- 4 CATE. 5 Section 7803(c)(2)(D)(i) of the Internal Revenue 6 Code of 1986 is amended— 7 (1) in subclause (I), by striking ‘‘and’’ at the 8 end, 9 (2) in subclause (II), by striking the period at 10 the end and inserting ‘‘; and’’, and 11 (3) by adding at the end the following: 12 ‘‘(III) appoint counsel in the Of- 13 fice of the Taxpayer Advocate to re- 14 port directly to the National Taxpayer 15 Advocate.’’. 16 Æ VerDate Sep 11 2014 00:37 Apr 28, 2023 Jkt 039200 PO 00000 Frm 00002 Fmt 6652 Sfmt 6301 E:\BILLS\S1283.IS S1283 kjohnson on DSK79L0C42PROD with BILLS