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The National Taxpayer Advocate Enhancement Act of 2025 amends the Internal Revenue Code to explicitly permit the National Taxpayer Advocate to appoint legal counsel within their office. This change aligns with the original intent of the 1998 IRS Restructuring and Reform Act, which aimed to empower the Taxpayer Advocate to independently address taxpayer issues and IRS problems. By allowing the Advocate to hire counsel who report directly to them, the bill strengthens the office’s ability to provide legal advice, represent taxpayer interests, and navigate complex IRS procedures. This could lead to more effective advocacy for taxpayers facing difficulties with the IRS, potentially reducing delays and improving fairness. The amendment also clarifies that these counsel are employees of the Office of the Taxpayer Advocate, centralizing authority and oversight. The bill’s changes take effect retroactively to 1998, ensuring consistency with past legislative intent. Overall, this bill aims to enhance the independence and effectiveness of the Taxpayer Advocate’s office, which serves as an important resource for taxpayers experiencing problems with the IRS.