The National Taxpayer Advocate Enhancement Act of 2025 aims to improve the functioning and authority of the National Taxpayer Advocate within the Internal Revenue Service (IRS). The main objective is to ensure that the Taxpayer Advocate can hire and consult legal counsel as needed, which is intended to enhance the support provided to taxpayers facing issues with the IRS. Key provisions of this act include the explicit authority for the National Taxpayer Advocate to appoint legal counsel who will report directly to them.