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.
Summary
What This Bill Does
The bill creates short title This Act may be cited as the Taxpayer Advocate Enhancement Act and requires counsel in the Office of the Taxpayer Advocate Section 7803(c)(2)(D)(i) of the Internal Revenue Code of 1986 is amended— in subclause (I), by striking and at the end, in subclause (II), by striking the period. It relies on tax rate changes, definition changes, and reporting requirements. The main policy areas are Regulated Industries.
Who Benefits and How
Regulated entities and members of the public affected by the bill could face reduced risk and Public beneficiaries or protected communities affected by the clause could face reduced risk.
Who Bears the Burden and How
Federal, state, or local agencies responsible for implementing the clause would take on compliance duties and Regulated entities and members of the public affected by the bill would take on compliance duties.
Key Provisions
- Creates short title This Act may be cited as the Taxpayer Advocate Enhancement Act.
- Requires counsel in the Office of the Taxpayer Advocate Section 7803(c)(2)(D)(i) of the Internal Revenue Code of 1986 is amended— in subclause (I), by striking and at the end, in subclause (II), by striking the period...
Evidence Chain:
This summary is generated from the full bill text using AI analysis. Expand "Detailed Analysis" below for identified beneficiaries/burden bearers with clause-level evidence links.
At a Glance
What This Bill Does
The bill creates short title This Act may be cited as the Taxpayer Advocate Enhancement Act and requires counsel in the Office of the Taxpayer Advocate Section 7803(c)(2)(D)(i) of the Internal Revenue Code of 1986 is amended— in subclause (I), by striking and at the end, in subclause (II), by striking the period.
Key Policy Areas
Regulated Industries
Primary Purpose
The bill creates short title This Act may be cited as the Taxpayer Advocate Enhancement Act and requires counsel in the Office of the Taxpayer Advocate Section 7803(c)(2)(D)(i) of the Internal Revenue Code of 1986 is amended— in subclause (I), by striking and at the end, in subclause (II), by striking the period.
Policy Domains
Whole bill
Identified Gains
- Regulated entities and members of the public affected by the bill
- Public beneficiaries or protected communities affected by the clause
Identified Costs
- Federal, state, or local agencies responsible for implementing the clause
- Regulated entities and members of the public affected by the bill
Sponsors
Legislative Progress
IntroducedMr. Cardin (for himself and Mr. Cassidy) introduced the following …
Impact analysis is available but no clear stakeholder effects identified. View clause-level analysis →
Bill Structure & Actor Mappings
Who is "The Secretary" in each section?
We use a combination of our own taxonomy and classification in addition to large language models to assess meaning and potential beneficiaries. High confidence means strong textual evidence. Always verify with the original bill text.
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