#aai? ,,congress  #a/ ,session  ,h4 ,r4 
#iig  ,,an ,,act  ,to am5d ! ,int]nal   
,rev5ue ,code ( #aihf to con=m to !     
int5t ( ! ,int]nal ,rev5ue ,s]vice      
,re/ructur+ & ,re=m ,act ( #aiih1 z set 
=? 9 ! jo9t explanatory /atem5t ( !     
committee ( conf]5ce accompany+         
,conf]5ce ,report #aje-eii1 t !         
,national ,taxpay] ,advocate be able to 
hire & consult c\nsel z appropriate4    
#a4 ,%ort title ,?is ,act may be cit$ z 
! ,national ,taxpay] ,advocate          
,enhancem5t ,act ( #bjbe4  #b4 ,au?ority
 ( ,taxpay] ,advocate to appo9t c\nsel  
7a7 ,9 g5]al ,section                   
#ghjc7;c77#b77;,d77i7 ( ! ,int]nal      
,rev5ue ,code ( #aihf is am5d$ by /rik+ 
& at ! end ( subclause 7,i71 by         
r$esignat+ subclause 7,,ii7 z subclause 
7,,iii71 & by ins]t+ aft] subclause 7,i7
 ! foll[+ new subclause3  7,,ii7 appo9t 
c\nsel 9 ! ,(fice ( ! ,taxpay] ,advocate
 to report directly to ! ,national      
,taxpay] ,advocate1 or delegate !re(2 & 
4  7b7 ,con=m+ am5dm5t ,section         

#ghjc7;c77#b77;,d77i77,,iii7 ( su*      
,code1 z r$esignat$ by subsection 7a71  
is am5d$ by /rik+ any employee ( any    
local (fice ( a taxpay] advocate        
describ$ 9 subclause 7,i7 & ins]t+ any  
employee ( ! ,(fice ( ! ,taxpay]        
,advocate4  7c7 ,effective date ,!      
am5dm5ts made by ?is section %all take  
effect z if includ$ 9 ! enactm5t (      
section #aajb ( ! ,int]nal ,rev5ue      
,s]vice ,re/ructur+ & ,re=m ,act (      
#aiih4  ,pass$ ! ,h\se ( ,repres5tatives
 ,m>* #ca1 #bjbe4;,cl]k4