This legislation seeks to amend the Internal Revenue Code of 1986 to strengthen the capabilities of the National Taxpayer Advocate. Its primary provision is to grant the National Taxpayer Advocate the explicit authority to appoint counsel within the Office of the Taxpayer Advocate. These appointed counsel would report directly to the National Taxpayer Advocate or their delegate, ensuring independent legal advice and support. The bill specifies that these amendments are intended to conform to the original intent of the Internal Revenue Service Restructuring and Reform Act of 1998, with an effective date retroactive to that Act's enactment.