---
kind: "diff"
citation: "H.R. 997"
bill: "119-hr-997"
heading: "National Taxpayer Advocate Enhancement Act of 2025"
from: "ih"
from_label: "Introduced in House"
to: "rh"
to_label: "Reported in House"
sections_amended: 1
sections_added: 0
sections_removed: 0
url: "https://uscodex.org/bills/119/hr/997/changes/rh"
---

# H.R. 997 — what changed

H.R. 997, National Taxpayer Advocate Enhancement Act of 2025 — 1 section amended between Introduced in House and Reported in House.

Edits are marked `<del>struck</del>` and `<ins>inserted</ins>`.

## Sec. 2 Authority of Taxpayer Advocate to appoint counsel

- (a) In general— Section 7803(c)(2)(D)(i) of the Internal Revenue Code of 1986 is amended by striking “and” at the end of subclause (I), by redesignating subclause (II) as subclause (III), and by inserting after subclause (I) the following new subclause:
  - “(II) appoint counsel in the Office of the Taxpayer Advocate to report directly to the National Taxpayer Advocate, or delegate thereof; and”
- (b) Conforming amendment— Section 7803(c)(2)(D)(i)(III) of such Code, as redesignated by subsection (a), is amended by striking “any employee of any local office of a taxpayer advocate described in subclause (I)” and inserting “any employee of the Office of the Taxpayer Advocate”.
- (c) Effective date— The <del>amendment </del><ins>amendments </ins>made by this section shall take effect as if included in the enactment of section 1102 of the Internal Revenue Service Restructuring and Reform Act of 1998.