II 118th CONGRESS 1st Session S. 1283 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 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.

1. Short title This Act may be cited as the Taxpayer Advocate Enhancement Act . 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. .