118th CONGRESS 1st Session |
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.
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
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,
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: