PlainBillCongress, translated.Legislation. Context. Public interest.Read twice and referred to the Committee on Finance.
Congressional Research Service
Version 00 · Introduced in Senate · Oct 22, 1997
Taxpayer Protection Act of 1997 - Amends the Internal Revenue Code to revise provisions concerning of the Office of the Taxpayer Advocate. Places such office under the direction of the National Taxpayer Advocate, who shall be appointed by the President. (Currently, the Office is under the direction of the Taxpayer Advocate, who is appointed by the Commissioner of Internal Revenue.) Revises provisions concerning reporting and responsibilities of the Office, including directing the National Taxpayer Advocate to appoint local taxpayer advocates who shall report directly to the National Taxpayer Advocate. Requires each local taxpayer advocate office to maintain separate phone, facsimile, and other communication access, and a separate post office address from its IRS district office or service center. Revises provisions concerning the authority to issue taxpayer assistance orders.
People & committees
Sen. Breaux, John B. [D-LA] · D–LA
Legislative record
A procedural vote is different from passage. Passage in one chamber does not establish enactment. Explore the glossary.
Read twice and referred to the Committee on Finance.
Sponsor introductory remarks on measure. (CR S10956-10957)
Introduced in Senate
Primary sources
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Source last updated: Aug 21, 2025. Consult Congress.gov for the current record.
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