WASHINGTON, D.C. — American taxpayers will have a stronger, more independent advocate in their corner under legislation advanced by the Ways and Means Committee and now signed into law by President Trump. The National Taxpayer Advocate Enhancement Act of 2025 (H.R. 997), introduced by Representative Randy Feenstra (IA-04), authorizes the National Taxpayer Advocate to hire attorneys who report directly to the Advocate. Previously, those attorneys reported to IRS legal counsel, undermining the independence of the office charged with protecting taxpayers’ rights in their dealings with the IRS.
Ways and Means Committee Chairman Jason Smith (MO-08) issued the following statement:
“Every taxpayer deserves someone in their corner when they are up against the IRS. That advocate should not have to rely on lawyers who answer to the very agency they are supposed to be holding accountable. This law ensures the office of the National Taxpayer Advocate can maintain the level of independence needed to carry out its important mission. I commend Representative Feenstra for championing taxpayers’ rights and thank President Trump for signing this into law.”
Representative Randy Feenstra (IA-04) issued the following statement:
“American taxpayers deserve a fair, transparent, and accountable IRS that puts their interests first. Unfortunately, outdated restrictions have limited the National Taxpayer Advocate’s ability to hire the legal experts needed to protect taxpayers and hold the IRS accountable. This law will cut through this unnecessary red tape and ensure the National Taxpayer Advocate has the power to hire attorneys who report directly to their office. These attorneys play a critical role in protecting taxpayer rights, identifying problems within the IRS, and keeping Congress informed of challenges facing American families. By strengthening this independent watchdog, we are taking an important step toward ensuring that every American has a strong voice fighting for their rights and holding the IRS accountable.”
The bill passed the Ways and Means Committee by a vote of 43 to 0, cleared the U.S. House of Representatives by a vote of 385 to 0, and passed the Senate by unanimous consent.
National Taxpayer Advocate Enhancement Act of 2025 (H.R. 997):
- Who the Advocate helps – The National Taxpayer Advocate leads an office that helps taxpayers solve problems they have been unable to resolve through normal IRS channels. It has a local office in every state.
- Tens of thousands of cases – In fiscal year 2025, the office handled roughly 34,000 cases involving refunds held for wage verification and 14,000 involving returned or stopped refunds. It also handled another 7,000 cases involving lost or stolen refunds.
- Restoring congressional intent – When Congress created the modern Taxpayer Advocate in 1998, it intended for the Advocate to be able to hire and consult its own lawyers. This law makes that clear and treats it as if it had been part of the 1998 law from the start.
Read a fact sheet on the bill here.
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