TAXPAYER ADVOCATE PARTICIPATION ACT

On 2026-09-15, Representative Glenn Grothman (R-WI-6) delivered a floor speech titled "TAXPAYER ADVOCATE PARTICIPATION ACT" in the House.

TAXPAYER ADVOCATE PARTICIPATION ACT

Congressional Record, Volume 172 Issue 145 (Tuesday, September 15, 2026) [Congressional Record Volume 172, Number 145 (Tuesday, September 15, 2026)] [House] [Pages H5685-H5686] From the Congressional Record Online through the Government Publishing Office [ www.gpo.gov ] TAXPAYER ADVOCATE PARTICIPATION ACT Mr. SMITH of Missouri. Mr. Speaker, I move to suspend the rules and pass the bill (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, as amended. The Clerk read the title of the bill. The text of the bill is as follows: H.R. 9498 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 may 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 section shall take effect on the date of the enactment of this Act. The SPEAKER pro tempore. Pursuant to the rule, the gentleman from Missouri (Mr. Smith) and the gentlewoman from California (Ms. Chu) each will control 20 minutes. The Chair recognizes the gentleman from Missouri. General Leave Mr. SMITH of Missouri. Mr. Speaker, I ask unanimous consent that all Members have 5 legislative days to revise and extend their remarks and include extraneous material on the bill under consideration. The SPEAKER pro tempore. Is there objection to the request of the gentleman from Missouri? There was no objection. Mr. SMITH of Missouri. Mr. Speaker, I yield myself such time as I may consume. Mr. Speaker, I rise today in support of H.R. 9498, the Taxpayer Advocate Participation Act, introduced by Representative Steube. As the title suggests, the National Taxpayer Advocate exists to champion the interests of American taxpayers and act as their voice to ensure fair treatment. There is currently one place where the advocate is forbidden from expressing those views directly: a court of law. That is because current law generally only allows Department of Justice personnel to represent the interests of the United States and its citizens in cases before the courts. {time} 2040 This means that when the interests of American taxpayers are being litigated and the outcome could impact the rights of taxpayers, the individual whose job it is to advocate on behalf of those taxpayers is not allowed to do so. Representative Steube has made it his mission to advance the interests of American taxpayers. It is fitting that he is leading the charge to give the National Taxpayer Advocate another tool to support taxpayers: the ability to file amicus briefs in court. To be clear, this authority is specifically tailored to ensure the advocate can take such action only in cases where the issue being litigated would broadly affect taxpayer rights. This bill received unanimous support in the Ways and Means Committee, and I look forward to advancing it through the House. Mr. Speaker, I reserve the balance of my time. Ms. CHU. Mr. Speaker, I yield myself such time as I may consume. Mr. Speaker, I rise today in support of H.R. 9498, the Taxpayer Advocate Participation Act. I thank my colleagues Mr. Steube and Ms. DelBene for their leadership on the bill. This bill would allow the National Taxpayer Advocate to file amicus briefs in court cases that broadly affect the rights of taxpayers. The National Taxpayer Advocate serves as the voice of the taxpayer within the Internal Revenue Service and before Congress. She is the head of the Taxpayer Advocate Service, which is an independent organization within the IRS that advocates for taxpayers' rights. Each year, the National Taxpayer Advocate submits an annual report to Congress outlining the top issues facing taxpayers along with the legislative recommendations to strengthen taxpayer rights, reduce taxpayer burden, and improve IRS performance. In the most recent annual report, the National Taxpayer Advocate recommended that Congress authorize her office to file amicus briefs on issues affecting fundamental taxpayers' rights. Current law does not authorize the National Taxpayer Advocate to submit amicus briefs and share her views on Federal tax cases broadly affecting taxpayer rights. This bill would provide such authority. This bill is a targeted, commonsense measure that ensures taxpayer voices are heard in Federal tax cases and reinforces fairness, transparency, and accountability in our tax system. Mr. Speaker, I reserve the balance of my time. Mr. SMITH of Missouri. Mr. Speaker, I yield such time as he may consume to the gentleman from Florida (Mr. Steube). Mr. STEUBE. Mr. Speaker, I thank the chairman for yielding. Mr. Speaker, I rise today in support of H.R. 9498, the Taxpayer Advocate Participation Act. At its core, this legislation is about a principle I have fought for throughout my time in Congress: Taxpayers deserve a fair shake from their Federal Government. Americans already face a tax code that is complicated enough. When the Federal Government is litigating a tax issue that could ultimately affect the rights of taxpayers across the country, the taxpayer should not be an afterthought. The National Taxpayer Advocate already serves as the voice of the taxpayer within our tax system. The advocate helps Americans resolve problems with the IRS, identifies systemic problems in tax administration, makes recommendations to Congress, and reports annually on the tax issues most frequently litigated in our courts. Yet under current law, when a Federal tax case raises an issue that could broadly affect taxpayer rights, the National Taxpayer Advocate is not authorized to appear as amicus curiae, or a friend of the court, to provide that taxpayer-focused perspective. That does not make any sense. If a court is considering an issue that could shape how the tax laws apply to Americans across the country, then taxpayers deserve to have their rights represented in that conversation. This bill closes that gap. This bill allows the National Taxpayer Advocate to participate as amicus curiae in Federal tax cases involving issues that may broadly affect taxpayer rights, particularly the rights contained in the Taxpayer Bill of Rights. This is a narrow, targeted reform. It does not authorize the National Taxpayer Advocate to represent individual taxpayers. It does not replace the Department of Justice or IRS chief counsel in litigation. It simply ensures that, in the cases with broader consequences for taxpayers, the courts can hear directly from the office Congress created to identify and protect those rights. [[Page H5686]] Taxpayers fund this government. They should not have to fight an uphill battle just to make sure their rights are considered by it. That principle has guided my work to provide tax relief to Americans rebuilding after natural disasters, to protect taxpayers' privacy and due process rights when dealing with the IRS, and it guides this legislation as well. Earlier this year, the Ways and Means Committee advanced this bill with unanimous, bipartisan support. I thank Chairman Smith for his leadership in bringing this legislation forward, and I thank the gentlewoman from Washington State, Congresswoman DelBene, for working with me on this bill. Congresswoman DelBene and I have worked together on a number of bipartisan tax bills, and I appreciate her willingness to find common ground and work across the aisle when we can deliver meaningful results for taxpayers. Today's vote is another example of what we can accomplish when we put taxpayers first. Protecting the basic rights of American taxpayers should never be a bipartisan issue. Mr. Speaker, when the Federal Government writes the tax laws, administers the tax laws, and litigates the tax laws, taxpayers deserve a voice standing up for their rights. The Taxpayer Advocate Participation Act gives them one. Mr. Speaker, I urge my colleagues to support this bill. Mr. SMITH of Missouri. Mr. Speaker, I yield 3 minutes to the gentleman from Wisconsin (Mr. Grothman). Mr. GROTHMAN. Mr. Speaker, I thank Congressman Steube for drafting this piece of legislation. Mr. Speaker, I rise in support of H.R. 9498, the Taxpayer Advocate Participation Act. Taxpayers deserve a government that respects their rights, treats them fairly, and listens when legitimate concerns arise. When dealing with the IRS, families and small businesses should have confidence that their interests are being heard. It is not uncommon, unfortunately, that when you are dealing with the IRS, Mr. Speaker, and you think you have a problem, if you go to a lawyer, that lawyer right off the top is going to maybe even charge you more money than the amount that is being disputed. For a family or small business in Wisconsin, dealing with the IRS can be intimidating. The tax code is too complicated, professional assistance can be expensive, and resolving a dispute can take considerable time. These are people who have their own businesses to run and employees to pay. That is why it matters who has a voice when the courts consider questions a

Referenced legislation: HR9498, HR9498