National Taxpayer Advocate Enhancement Act of 2025

# National Taxpayer Advocate Enhancement Act of 2025 – Plain Language Summary **What the Bill Does** This bill would give the National Taxpayer Advocate more independence and control over their office. Specifically, it would allow the Taxpayer Advocate Service (TAS)—an office within the IRS that helps taxpayers resolve disputes—to hire its own lawyers who report directly to the Advocate rather than to Treasury's General Counsel. The bill also expands the Advocate's authority to make personnel decisions about all TAS employees, not just state-level advocates. **Who It Affects and Why It Matters** The bill primarily affects the IRS's Taxpayer Advocate Service and taxpayers who use it for help with tax disputes. By giving TAS more independence, the bill aims to strengthen this office's ability to advocate for taxpayers' interests without Treasury Department interference.

Currently, legal counsel working for TAS must report to Treasury's General Counsel, which supporters argue can create conflicts of interest when defending taxpayers against the IRS. **Current Status** The bill (S. 1704) was introduced by Senator Amy Klobuchar (D-MN) and is currently in committee review. It has not yet been voted on by the full Senate.