#aaith ,,congress  #ast ,session  ,h4   
,r4 #iig  ,,an ,,act  ,to amend the     
,internal ,revenue ,code of #aihf to    
conform to the intent of the ,internal  
,revenue ,service ,restructuring and    
,reform ,act of #aiih1 as set forth in  
the joint explanatory statement of the  
committee of conference accompanying    
,conference ,report #aje-eii1 that the  
,national ,taxpayer ,advocate be able to
 hire and consult counsel as            
appropriate4  #a4 ,short title ,this    
,act may be cited as the ,national      
,taxpayer ,advocate ,enhancement ,act of
 #bjbe4  #b4 ,authority of ,taxpayer    
,advocate to appoint counsel  7a7 ,in   
general ,section #ghjc7;c77#b77;,d77i7  
of the ,internal ,revenue ,code of #aihf
 is amended by striking and at the end  
of subclause 7,i71 by redesignating     
subclause 7,,ii7 as subclause 7,,iii71  
and by inserting after subclause 7,i7   
the following new subclause3  7,,ii7    
appoint counsel in the ,office of the   
,taxpayer ,advocate to report directly  

to the ,national ,taxpayer ,advocate1 or
 delegate thereof2 and  4  7b7          
,conforming amendment ,section          
#ghjc7;c77#b77;,d77i77,,iii7 of such    
,code1 as redesignated by subsection    
7a71 is amended by striking any employee
 of any local office of a taxpayer      
advocate described in subclause 7,i7 and
 inserting any employee of the ,office  
of the ,taxpayer ,advocate4  7c7        
,effective date ,the amendments made by 
this section shall take effect as if    
included in the enactment of section    
#aajb of the ,internal ,revenue ,service
 ,restructuring and ,reform ,act of     
#aiih4  ,passed the ,house of           
,representatives ,march #ca1            
#bjbe4;,clerk4