Authority of Taxpayer Advocate to appoint counsel

(a) In general Section 7803(c)(2)(D)(i) of the Internal Revenue Code of 1986 is amended— (1) by striking and at the end of subclause (I), (2) by redesignating subclause (II) as subclause (III), and (3) by inserting after subclause (I) the following new subclause: (II) appoint counsel in the Office of the Taxpayer Advocate to report directly to the National Taxpayer Advocate, or delegate thereof; and. (b) Conforming amendment Subclause (III) of section 7803(c)(2)(D)(i) of such Code, as redesignated by subsection (a), is amended by striking any employee of any local office of a taxpayer advocate described in subclause (I) and inserting any employee of the Office of the Taxpayer Advocate. (c) Effective date The amendments made by this section shall take effect as if included in the enactment of section 1102 of the Internal Revenue Service Restructuring and Reform Act of 1998.