The law lets the National Taxpayer Advocate appoint legal counsel reporting to the advocate or a delegate and expands personnel authority over Taxpayer Advocate Service employees.
The US president signed H.R. 997, the National Taxpayer Advocate Enhancement Act of 2025, into law on 10 November 2026, the White House said. The law expands the advocate’s authority over staffing and legal counsel.
The change follows an arrangement under which attorneys assisting the advocate reported to Internal Revenue Service (IRS) legal counsel rather than the advocate, House Ways and Means Committee Chairman Jason Smith said in remarks prepared for debate on 31 March 2025.
The law authorizes the advocate to appoint legal counsel within the advocate’s office who reports directly to the advocate or a delegate. It also expands the advocate’s authority to take personnel actions involving any Taxpayer Advocate Service employees, the White House said.
The Taxpayer Advocate Service is an office within the IRS whose case advocates help taxpayers resolve problems with the agency. Erin M. Collins heads the service as National Taxpayer Advocate.
Smith argued that the earlier reporting arrangement risked conflicts of interest and undue IRS influence on the advocate’s legal advice. He supported direct reporting as a way to reinforce the office’s independence.
The White House said the law modifies payment rules for certain wheelchairs; an advocacy group says provisions affecting ultralightweight manual models take effect in 2028.
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The law raises eligibility limits for small-business Chapter 11 and consumer Chapter 13 proceedings, allowing debtors with more debt to qualify.
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President Donald Trump’s Agriculture Department published the proposed eligibility restriction on 10 November. It estimates that 17% of recipients would leave the food-assistance program if the change takes effect.
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