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Referenced Laws
Public Law 105–206
Section 7803(c)(2)(D)(i)
Section 1
1. Short title This Act may be cited as the Taxpayer Advocate Enhancement Act.
Section 2
2. 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 at the end and inserting ; and, and by adding at the end the following: appoint counsel in the Office of the Taxpayer Advocate to report directly to the National Taxpayer Advocate. (III)appoint counsel in the Office of the Taxpayer Advocate to report directly to the National Taxpayer Advocate..