The bill amends the Internal Revenue Code of 1986 to enhance the authority of the National Taxpayer Advocate by allowing them to appoint counsel within their office. This would enable the appointed counsel to report directly to the National Taxpayer Advocate. The bill makes adjustments to the language used in the Code and specifies the effective date of these amendments as if included in the enactment of a previous act. If passed, this bill would impact the organizational structure and authority of the National Taxpayer Advocate's office, potentially influencing the support and representation available to taxpayers.