S. 5441
TAS Act
Sponsor: Mike Crapo · 0 cosponsors
Official summary
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Text of the bill
I Tax Administration and Customer Service
II American Citizens Abroad
III Judicial Review
IV Office of the Taxpayer Advocate
Section 7803(c)(2)(D) is amended—
(1) in clause (i)—
(A) in subclause (I), by striking and at the end,
(B) in subclause (II), by striking the period at the end and inserting ; and, and
(C) 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 or delegate thereof.
, and
(2) by adding at the end the following:
(iii) Counsel. For purposes of clause (i)(III)—
(I) the National Taxpayer Advocate may utilize direct hire authority to recruit and appoint qualified applicants, without regard to any preference requirements,
(II) any counsel appointed pursuant to such clause shall not report to the Chief Counsel for the Internal Revenue Service and shall not represent the Government in litigation,
(III) any legal interpretation of counsel appointed pursuant to such clause shall not be binding on the Secretary, and
(IV) pursuant to section 301(f)(2) of title 31, United States Code, and subsection (b)(2)(A), the Chief Counsel for the Internal Revenue Service shall continue to provide advice to the National Taxpayer Advocate and the Office of the Taxpayer Advocate.
V Tax Return Preparers
VI Appeals
VII Whistleblowers
VIII Hostages
IX Small Businesses
X Miscellaneous