National Taxpayer Advocate Enhancement Act of 2025

This bill (S 1704) amends the Internal Revenue Code to strengthen the authority of the National Taxpayer Advocate. It allows the Advocate to directly appoint legal counsel who reports to them (rather than to local offices), and clarifies that such staff are part of the main Office of the Taxpayer Advocate. The key change is giving the Advocate greater control over their legal team's structure and reporting lines. This directly affects the Office of the Taxpayer Advocate and its internal operations, not taxpayers or tax policy itself. The bill makes no changes to how taxpayers interact with the IRS.