Sponsors (2)
The bill strengthens and extends the Taxpayer Advocate's authority and ensures continuity of taxpayer relief (including during funding lapses), improving timeliness and accountability of assistance, but it increases IRS operational burdens, raises confidentiality/privilege risks, and reduces some congressional leverage over spending during lapses.
Taxpayers with open cases will get faster, fuller assistance because the Office of the Taxpayer Advocate (OTA) can obtain needed returns, legal advice, and meeting access within two weeks, improving case resolution and service.
The OTA and taxpayers retain access to taxpayer relief during funding lapses: the Office remains operational and Taxpayer Assistance Orders (TAOs) remain enforceable so low-income and hardship-affected taxpayers can get immediate help when appropriations are unavailable.
All officers and employees of the Office of the Taxpayer Advocate receive statutory coverage previously limited to local office employees, extending protections and authorities across the entire office and potentially strengthening taxpayer assistance.
Requiring rapid two-week production of returns, Chief Counsel advice, and other materials — plus broader applicability of coverage — will increase operational workload and compliance costs for the IRS, Chief Counsel, and OTA staff, potentially straining resources and causing implementation burdens.
Broad access to taxpayer returns and privileged Chief Counsel advice raises confidentiality and privilege risks: sensitive taxpayer information and litigation‑planning advice could be exposed or mishandled, complicating privilege management and legal strategy.
Allowing the OTA to operate and spend during funding gaps reduces congressional leverage over agency priorities and oversight and creates modest fiscal exposure if the extra spending authority is not offset.
Based on analysis of 5 sections of legislative text.
Strengthens the Office of the Taxpayer Advocate by expanding covered staff, requiring prompt access to IRS returns and Chief Counsel advice, and allowing limited assistance spending during funding lapses.
Broadens and strengthens the Office of the Taxpayer Advocate (OTA) by expanding who is covered under certain protections, guaranteeing faster access to IRS returns, Chief Counsel legal advice, and meetings, and allowing limited spending during funding lapses to assist taxpayers facing economic hardship or to comply with Taxpayer Assistance Orders. It also removes a subsection of the Taxpayer Assistance Order statute and updates a cross-reference. Most provisions take effect on enactment, but one amendment expanding the covered class of personnel becomes effective 12 months after enactment. The law requires the IRS to meet prompt access deadlines and to report any failures to do so in the OTA annual report.
Official title: Amend the Internal Revenue Code of 1986 to enhance the authority of the National Taxpayer Advocate.
Introduced July 29, 2026 by Ben Ray Luján · Last progress July 29, 2026