Taxpayer Advocate Participation Act

Bill Number

H.R. 9498

Origin Chamber

House

Congress

119th Congress, Session 2

Policy Area

Taxation

Status

Introduced

Latest Action

2026-07-01: Ordered to be Reported in the Nature of a Substitute by the Yeas and Nays: 39 - 0.

Last Updated

2026-07-07T17:17:19Z

AI-Generated Summary

## Purpose of the Legislation This bill aims to expand the role of the National Taxpayer Advocate by allowing them to provide input in certain federal tax court cases, with the goal of protecting broad taxpayer rights.

## Key Provisions

• The bill is titled the Taxpayer Advocate Participation Act.
• It amends Section 7803(c)(2) of the Internal Revenue Code of 1986 by adding a new subparagraph (F).
• The National Taxpayer Advocate may appear as amicus curiae (a legal term for a "friend of the court," meaning a non-party who offers information or views to assist the court) in any federal court action involving federal tax law.
• The Advocate may only address issues that could broadly affect taxpayer rights, especially those outlined in the Taxpayer Bill of Rights.
• Any U.S. court must approve the Advocate's request to appear for these limited purposes.
• The changes take effect immediately upon the bill becoming law.

## Significant Changes to Existing Law

• This creates new explicit authority for the National Taxpayer Advocate to participate in court proceedings, which was not previously authorized in this manner under the Internal Revenue Code.
• It imposes a requirement on federal courts to grant such appearances when the criteria are met.

## Potential Impacts

• On government agencies: It could increase involvement of the National Taxpayer Advocate in tax litigation, potentially affecting how the Internal Revenue Service handles cases.
• On citizens: Taxpayers may benefit from additional advocacy on rights-related issues in court.
• No direct effects on international relations are addressed in the bill.

## Main Stakeholders Affected

• The National Taxpayer Advocate and their office.
• Individual and business taxpayers involved in federal tax disputes.
• Federal courts handling tax cases.
• The Internal Revenue Service and the Department of the Treasury.

## Notable Legal, Constitutional, or Political Implications

• The bill strengthens the independent role of the National Taxpayer Advocate in representing taxpayer interests without altering core constitutional structures.
• It may lead to more frequent court consideration of taxpayer rights in tax disputes, though it limits the scope to broad issues only.

This summary was generated by AI and may contain inaccuracies. Refer to the official source document for the authoritative text.

Sponsor

Rep. Steube, W. Gregory [R-FL-17]

Cosponsors (1)

Rep. DelBene, Suzan K. [D-WA-1]

Recent Actions

• 2026-07-01: Ordered to be Reported in the Nature of a Substitute by the Yeas and Nays: 39 - 0.
• 2026-07-01: Committee Consideration and Mark-up Session Held
• 2026-06-29: Referred to the House Committee on Ways and Means.
• 2026-06-29: Introduced in House
• 2026-06-29: Introduced in House

Bill Versions

• Taxpayer Advocate Participation Act — issued 2026-06-29 — PDF (2 pages)