This is not an official government website.
© 2026 PLEJ LC. All rights reserved.
Congressional Daily Record
This section captures a floor statement or debate entry. It mentions legislation such as Taxpayer Advocate Participation Act, members such as Jason Smith.
Issued
September 15, 2026
house side of the record
People
3
Linked members mentioned in this section
Legislation
1
Bills and resolutions linked from this section
Committees
0
No linked committees in this section
Senate Holds
0
No hold activity linked here
Source Document
Connected Data
People mentioned
Bills and resolutions
Source Control
Reader mode is for comprehension. The linked government PDF is the official published source.
Download official House Record PDFReturn to issue contextMr. 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.
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
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.
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.
advocate can take such action only in cases where the issue being litigated would broadly affect taxpayer rights.
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.
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.
Congress outlining the top issues facing taxpayers along with the legislative recommendations to strengthen taxpayer rights, reduce taxpayer burden, and improve IRS performance.
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.
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.
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.
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.
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.
apply to Americans across the country, then taxpayers deserve to have their rights represented in that conversation. This bill closes that gap.
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.
Taxpayers fund this government. They should not have to fight an uphill battle just to make sure their rights are considered by it.
rebuilding after natural disasters, to protect taxpayers' privacy and due process rights when dealing with the IRS, and it guides this legislation as well.
legislation forward, and I thank the gentlewoman from Washington State, Congresswoman DelBene, for working with me on this bill.
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.
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.
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.
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.
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.
but we have to remember, the court's decision could establish a precedent affecting people across the country. The attorneys involved have a duty to represent their clients. Broader questions about how a ruling will affect other taxpayers may not receive the appropriate attention. The Taxpayer Advocate Participation Act would address the problem.
court's permission, to submit a friend of the court brief in Federal tax cases involving issues that broadly affect taxpayer rights. That would give the court an additional perspective on the practical consequences of its decision. As I mentioned, to pay a private attorney to do that may be prohibitive for the taxpayer.
The advocate would not become the personal attorney. This is a focused authority to address questions with consequences beyond an individual case. Congress should welcome that perspective. Understanding how a legal interpretation will affect ordinary Americans can help courts make better informed decisions and help prevent problems from spreading throughout the tax system.
dealing with the Federal Government. Giving the National Taxpayer Advocate this limited role is a sensible step towards making those protections more meaningful.
Mr. Speaker, I would like to, one more time, thank Congressman Steube and Chairman Smith for their leadership on this bipartisan legislation, and I urge my colleagues to vote “aye.”
Ms. CHU. Mr. Speaker, in closing, as the voice of the taxpayer, it is critical that the National Taxpayer Advocate can provide her expertise and insights for court cases that impact taxpayers. This bill will ensure just that.
Mr. Speaker, I urge my colleagues on both sides of the aisle to support this bill, and I yield back the balance of my time.
Mr. SMITH of Missouri. Mr. Speaker, I yield myself the balance of my time.
Mr. Speaker, Congress has a responsibility to make sure that American taxpayers have a voice when their rights and interests are at stake. The Taxpayer Advocate Participation Act is a targeted approach to do just that, giving the taxpayer advocate another tool to advocate for taxpayers in cases where the outcome could affect their rights. As the National Taxpayer Advocate has said, this authority is expected to be used sparingly.
Administration where the chief counsel for advocacy can champion the rights of small businesses before a court of law. The American taxpayer deserves the same.
Mr. Speaker, I urge my colleagues to support this legislation, and I yield back the balance of my time.
{time} 2050
The SPEAKER pro tempore. The question is on the motion offered by the gentleman from Missouri (Mr. Smith) that the House suspend the rules and pass the bill, H.R. 9498, as amended.
The question was taken; and (two-thirds being in the affirmative) the rules were suspended and the bill, as amended, was passed.
A motion to reconsider was laid on the table.