Bill Sponsor
Senate Bill 1283
118th Congress(2023-2024)
Taxpayer Advocate Enhancement Act
Introduced
Introduced
Introduced in Senate on Apr 25, 2023
Overview
Text
Introduced in Senate 
Apr 25, 2023
No Linkage Found
About Linkage
Multiple bills can contain the same text. This could be an identical bill in the opposite chamber or a smaller bill with a section embedded in a larger bill.
Bill Sponsor regularly scans bill texts to find sections that are contained in other bill texts. When a matching section is found, the bills containing that section can be viewed by clicking "View Bills" within the bill text section.
Bill Sponsor is currently only finding exact word-for-word section matches. In a future release, partial matches will be included.
Introduced in Senate(Apr 25, 2023)
Apr 25, 2023
No Linkage Found
About Linkage
Multiple bills can contain the same text. This could be an identical bill in the opposite chamber or a smaller bill with a section embedded in a larger bill.
Bill Sponsor regularly scans bill texts to find sections that are contained in other bill texts. When a matching section is found, the bills containing that section can be viewed by clicking "View Bills" within the bill text section.
Bill Sponsor is currently only finding exact word-for-word section matches. In a future release, partial matches will be included.
S. 1283 (Introduced-in-Senate)


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 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.

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,

SECTION 1. Short title.

This Act may be cited as the “Taxpayer Advocate Enhancement Act”.

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—

(1) in subclause (I), by striking “and” at the end,

(2) in subclause (II), by striking the period at the end and inserting “; and”, and

(3) 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.”.