This bill aims to clarify and strengthen the authority of the National Taxpayer Advocate by amending the Internal Revenue Code of 1986. Its primary purpose is to explicitly authorize the National Taxpayer Advocate to appoint counsel within their office, with these legal professionals reporting directly to the Advocate. This change is designed to conform the current law to the original intent expressed in the joint explanatory statement accompanying the 1998 Internal Revenue Service Restructuring and Reform Act, which anticipated the Advocate's ability to hire and consult counsel as appropriate. The legislation includes a conforming amendment to update the language regarding employees of the Office of the Taxpayer Advocate, ensuring consistency. Significantly, the amendments made by this bill would take effect retroactively, as if they were included in the enactment of the 1998 Act. This ensures that the National Taxpayer Advocate's ability to secure legal counsel is recognized from the time the office's enhanced powers were originally established, thereby fulfilling the long-standing legislative intent.