Blog · 15 October 2026

National Taxpayer Advocate Enhancement Act (H.R. 997): What Independent TAS Counsel Means for Form 911 Requests and US CPA Firms

By Keshav Bansal, CA

The National Taxpayer Advocate Enhancement Act (H.R. 997) has passed both chambers of Congress. The bill is short and does one thing: it lets the National Taxpayer Advocate (NTA) appoint lawyers inside the Taxpayer Advocate Service (TAS) who report to the NTA, not to IRS Chief Counsel. The House passed it 385–0 on March 31, 2025, and the Senate passed it without amendment by unanimous consent on September 28, 2026. H.R. 997 changes no filing rules for US CPA firms. It does strengthen the office you turn to when a client’s case is stuck, so this is a good time to review how TAS, Form 911 and Taxpayer Assistance Orders work.

Is H.R. 997 law yet?

Not yet. Congress.gov still lists the Senate’s September 28 vote (Congressional Record S5123) as the latest action. Ed Zollars (Current Federal Tax Developments, October 1, 2026) reports the bill was cleared for enrolled print and sent to the President. KPMG’s TaxNewsFlash (October 1) says it “now awaits the president’s signature.” The National Archives’ public-law list runs through Public Law 119-121 (approved October 9, 2026) and does not include H.R. 997. The accurate description for now is passed by Congress but not yet enacted.

H.R. 997 is separate from the much larger Taxpayer Assistance and Service Act, the 65-reform package the Senate passed on September 30, 2026. KPMG notes that the NTA-counsel proposal is also part of that package. H.R. 997 is the stand-alone version, and it is the one both chambers have passed in identical form.

What the bill changes in IRC §7803(c)

Section 2 of the bill amends IRC §7803(c)(2)(D)(i), which sets out the NTA’s personnel authority:

• Counsel. A new subclause (II) authorizes the NTA to “appoint counsel in the Office of the Taxpayer Advocate to report directly to the National Taxpayer Advocate, or delegate thereof.”
• Personnel actions. Today the NTA can evaluate and take personnel actions, including dismissal, only for “any employee of any local office of a taxpayer advocate.” The bill changes that to “any employee of the Office of the Taxpayer Advocate,” which covers all TAS staff.
• Effective date. The changes apply as if they had been included in section 1102 of the IRS Restructuring and Reform Act of 1998 (RRA ’98), which created the modern NTA office.

The Joint Committee on Taxation staff estimated no effect on federal budget receipts. The bill also authorizes no funding, so how many attorneys TAS actually hires will depend on later budget decisions.

Why Congress says the NTA needs its own lawyers

The Ways and Means Committee report (H. Rept. 119-46, March 27, 2025) explains the background. No law specifically authorizes or forbids the NTA to hire attorneys. From 2004 to 2015, the IRS Commissioner let TAS employ attorney-advisors. Starting in 2015, the IRS denied what the report calls a once-routine request to backfill those positions. TAS legal support now comes through an Associate Chief Counsel position that reports to the Office of Chief Counsel. The attorneys TAS employs directly “do not offer formal legal advice or represent the agency.” Chief Counsel also advises IRS leadership and represents the Commissioner in litigation, and the bill is meant to remove that conflict. The proposal was Legislative Recommendation #37 in the NTA’s 2025 Purple Book.

What it could mean in practice

Zollars expects that once the analysis comes from counsel reporting only to the NTA, it will carry more weight in Taxpayer Assistance Orders under IRC §7811, in Taxpayer Advocate Directives and in the Annual Report to Congress. That is a reasonable expectation, but it is a forecast. Do not expect faster case acceptance the day the bill is signed. What practitioners stand to gain is a TAS that can push back harder on IRS positions in collection, refund-freeze and processing cases. Getting the case into TAS correctly is still up to you.

Refresher: when TAS can help and how a TAO works

Under §7811(a), the NTA may issue a Taxpayer Assistance Order (TAO) when a taxpayer is suffering, or about to suffer, a significant hardship because of how the tax laws are being administered. Significant hardship includes:

• an immediate threat of adverse action;
• a delay of more than 30 days in resolving taxpayer account problems;
• significant costs, including fees for professional representation, if relief is not granted; and
• irreparable injury or a long-term adverse impact if relief is not granted.

A TAO can require the IRS to release levied property or to stop, take or refrain from collection and other listed actions. Only the NTA, the Commissioner or the Deputy Commissioner can modify or rescind a TAO, and only with a written explanation. If an IRS employee is not following published guidance, including the Internal Revenue Manual, §7811(a)(3) requires the hardship factors to be read in the taxpayer’s favor. IRM 13.1.7 turns these rules into TAS case criteria 1–9. TAS’s website currently says it has changed the types of cases it can accept, so run the TAS qualifier tool first.

The same pressure points come up in our Currently Not Collectible and CDP hearings guide and our overview of IRS collection alternatives. TAS works alongside those channels. It does not replace them.

Form 911 checklist for US CPA firms

• Use the current form. Form 911 (Rev. 6-2026) is both the request for TAS help and the TAO application. Its instructions list email, fax and mail options. Email submissions are not encrypted.
• Attach your authority. Complete Section II, enter your CAF number and attach Form 2848 or 8821. The taxpayer need not sign if an authorized representative submits the form.
• Document the hardship and the delay. On line 12a, list what the IRS has and has not done, including the date of first contact if the delay is more than 30 days. On line 12b, state the exact relief you want.
• Keep every deadline. Per the instructions, a Form 911 does not suspend the time to petition the Tax Court or request a CDP hearing, so keep the 90-day petition date on your calendar.
• Follow up once. If you hear nothing within 30 days, email TAS with “No Response” in the subject line. Do not file duplicate Form 911s.
• Frame the request around taxpayer rights. The Taxpayer Bill of Rights in §7803(a)(3) includes the right to quality service and the right to a fair and just tax system.

Where Tax Brew fits

TAS cases move faster when transcripts, account history and books are already organized. Tax Brew provides bookkeeping, cleanup and tax prep support for US CPA firms, while your team keeps representation and sign-off. See our services, or email info@taxbrewglobal.com.

Sources: H.R. 997 (Congress.gov); H. Rept. 119-46; Cong. Rec. S5123 (Sept. 28, 2026); Ed Zollars, CFTD (Oct. 1, 2026); KPMG TaxNewsFlash (Oct. 1, 2026); IRC §§7803, 7811; Form 911; IRM 13.1.7. Not yet law as of October 15, 2026. General information, not tax or legal advice.