Taxpayer Advocate Participation Act

W. Gregory Steube

Republican · FL · Representative

Source: Congress.gov · FEC

• Suzan K. DelBene (D-WA-1)Original· 2026-06-29

Ordered to be Reported in the Nature of a Substitute by the Yeas and Nays: 39 - 0.

2026-07-01

Source: Congress.gov

Taxpayer Advocate Participation Act This bill authorizes the National Taxpayer Advocate to appear as amicus curiae and submit amicus briefs in a U.S. court in cases involving federal tax law. Further, the bill requires federal courts to permit such appearances. (An amicus curiae is a person or group that is not a party in a court case but has an interest in the case and may be permitted to submit a brief, known as an amicus brief, to the court in relation to the case.) Under the bill, the National Taxpayer Advocate may present the views of the National Taxpayer Advocate in such a case only with respect to an issue which may broadly affect certain rights of taxpayers. As background, the National Taxpayer Advocate leads the Taxpayer Advocate Service, which is an independent organization within the Internal Revenue Service (IRS) responsible for helping taxpayers resolve problems with the IRS. The National Taxpayer Advocate is also responsible for proposing administrative and legislative changes to mitigate such problems. Under current law, the National Taxpayer Advocate is not authorized to appear as amicus curiae or submit amicus briefs in cases involving federal tax law.

Plain-English rewrite of the Congressional Research Service summary published on Congress.gov. Cached and reviewed.

[Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [H.R. 9498 Introduced in House (IH)] <DOC> 119th CONGRESS 2d Session H. R. 9498 To amend the Internal Revenue Code of 1986 to authorize the National Taxpayer Advocate to appear as amicus curiae in Federal tax cases, and for other purposes. _______________________________________________________________________ IN THE HOUSE OF REPRESENTATIVES June 29, 2026 Mr. Steube (for himself and Ms. DelBene) introduced the following bill; which was referred to the Committee on Ways and Means _______________________________________________________________________ A BILL To amend the Internal Revenue Code of 1986 to authorize the National Taxpayer Advocate to appear as amicus curiae in Federal tax cases, and for other purposes. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. SHORT TITLE. This Act may be cited as the ``Taxpayer Advocate Participation Act''. SEC. 2. AUTHORIZATION FOR NATIONAL TAXPAYER ADVOCATE TO APPEAR AS AMICUS CURIAE IN FEDERAL TAX CASES. (a) In General.--Section 7803(c)(2) of the Internal Revenue Code of 1986 is amended by adding at the end the following new subparagraph: ``(F) Appearances as amicus curiae.-- ``(i) In general.--The National Taxpayer Advocate may appear as amicus curiae in any action brought in a court of the United States related to Federal tax law. In any such action, the National Taxpayer Advocate may present the views of the National Taxpayer Advocate only with respect to an issue which may broadly affect the rights of taxpayers, particularly the rights described in subsection (a)(3). ``(ii) Federal courts.--A court of the United States shall grant the application of the National Taxpayer Advocate to appear in any action described in clause (i) for the purposes described in such clause.''. (b) Effective Date.--The amendment made by this subsection shall take effect on the date of the enactment of this Act. <all>

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