YourVoice.Now Summary
Transparency & AccountabilityThe IRS's independent taxpayer watchdog could file briefs in federal tax cases, and judges must accept them.
Transparency & Accountability
- Taxpayer Advocate authority — May appear as a friend of the court in federal tax cases
- Court access — Judges required to grant the Advocate's request to participate
The details
The National Taxpayer Advocate could speak up in federal tax cases. The Advocate is the independent office inside the IRS that represents taxpayers' interests. Under this bill, the Advocate could file friend-of-the-court briefs in any federal case about tax law. Those briefs would be limited to issues that broadly affect taxpayer rights. Courts would be required to grant the Advocate's request to appear. The change would take effect the day the bill becomes law.
Congressional Summary
Taxpayer Advocate Participation ActThis 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.
Details
- Congress
- 119th
- Chamber
- House
- Status
- summarized
- Action
- Introduced in House
- Action Date
- 2026-06-29
- Date Added
- 2026-07-25
- Source
- Congress.gov →
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