[Congressional Bills 118th Congress]
[From the U.S. Government Publishing Office]
[S. 1283 Introduced in Senate (IS)]

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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.


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                   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

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                                 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.''.
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