NTA authorization to make personnel decisions

(a) In general Section 7803(c)(2)(D)(i)(II) is amended by striking any employee of any local office of a taxpayer advocate described in subclause (I) and inserting any officer or employee of the Office of the Taxpayer Advocate. (b) Effective date The amendment made by this section shall take effect on the date which is 12 months after the date of enactment of this Act.