Representative · D-NY
The bill keeps essential IRS assistance and Taxpayer Advocate remedies available to taxpayers during funding lapses—protecting vulnerable people from hardship—while raising risks of resource shifts, legal disputes over what assistance is "necessary," and modest budgetary impacts.
Taxpayers—especially low-income and otherwise vulnerable taxpayers—can continue to receive IRS assistance (including implementation of Taxpayer Advocate orders) during funding gaps, preventing IRS-caused economic hardship.
The bill preserves critical IRS administrative remedies and services during a lapse of appropriations without creating a new permanent funding stream, reducing the risk of interrupted taxpayer relief during shutdowns.
Some taxpayers could see delays in other IRS services or enforcement actions if limited IRS resources are reallocated to cover the activities authorized during a lapse.
The law may invite disputes and uneven application over what assistance is "necessary," leading to legal or administrative challenges and inconsistent relief across cases.
Allowing the IRS to incur spending during shutdowns could increase outlays and complicate overall budget enforcement, with potential fiscal implications for taxpayers and the budget process.
Based on analysis of 2 sections of legislative text.
Permits the IRS Commissioner and Taxpayer Advocate to incur limited obligations during funding lapses to assist taxpayers facing economic hardship from IRS action/inaction and to comply with Taxpayer Assistance Orders.
Official title: To maintain operations of the Office of the Taxpayer Advocate during a lapse in appropriations with respect to the Internal Revenue Service, and for other purposes.
Introduced April 6, 2026 by Thomas Suozzi · Last progress April 6, 2026
Allows the IRS Commissioner and the Office of the Taxpayer Advocate to incur obligations during a lapse in appropriations to help taxpayers who face economic hardship caused by IRS action or inaction and to comply with Taxpayer Assistance Orders. The authority is temporary, limited to amounts "as may be necessary," and applies only during funding lapses. The change creates a narrow Antideficiency Act exception so essential taxpayer-assistance activities and compliance with statutory taxpayer-assistance orders can continue in a government shutdown without broader spending authority or a new appropriation.
