National Taxpayer Advocate Enhancement Act of 2025

# National Taxpayer Advocate Enhancement Act of 2025 – Summary **What the Bill Does:** This bill gives the National Taxpayer Advocate (a federal official who helps taxpayers resolve disputes with the IRS) more independence and control over their own legal team. Currently, lawyers who work for the Taxpayer Advocate Service must report to the Treasury Department's General Counsel. This bill would allow those lawyers to report directly to the National Taxpayer Advocate instead, and it expands the Advocate's ability to manage all employees in the Taxpayer Advocate Service, including hiring and firing decisions. **Who It Affects:** The main impact would be on taxpayers dealing with IRS problems—the Taxpayer Advocate Service helps everyday people and businesses resolve tax disputes.

It also affects the structure and management of the IRS and Treasury Department. The changes are intended to make the Taxpayer Advocate's office more independent so it can better serve taxpayers without being constrained by Treasury's hierarchy. **Current Status:** The bill has passed the House of Representatives and is awaiting action in the Senate. It has bipartisan support and is relatively non-controversial, as it primarily affects internal government operations rather than tax law itself.