Section 1 Short title
This Act may be cited as the “Taxpayer Advocate Enhancement Act”.
Taxpayer Advocate Enhancement Act
A BILL
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.
Sec. 2 Counsel in the Office of the Taxpayer Advocate
Section 7803(c)(2)(D)(i) of the Internal Revenue Code of 1986 is amended—
in subclause (I), by striking “and” at the end,
in subclause (II), by striking the period at the end and inserting “; and”, and
by adding at the end the following:
“(III) appoint counsel in the Office of the Taxpayer Advocate to report directly to the National Taxpayer Advocate.”