Sponsor
Thomas Suozzi
Representative · D-NY
Representative · D-NY
The bill keeps critical IRS assistance and formal remedies available to taxpayers (especially vulnerable individuals) during funding gaps, at the cost of giving the IRS spending flexibility that may shift limited resources, raise outlays, and invite disputes over what assistance qualifies as necessary.
Taxpayers—especially low-income and other vulnerable individuals—can continue to get IRS help and relief during government funding lapses, preserving access to assistance when they are most at risk.
Taxpayer Advocate orders and other administrative remedies can be implemented during shutdowns, preserving formal avenues for relief and oversight even when appropriations lapse.
Critical IRS services for vulnerable taxpayers are less likely to be interrupted without creating new permanent funding commitments, maintaining service continuity while avoiding a long-term budget increase.
During a lapse, the IRS could shift limited staff and resources toward permitted assistance activities, delaying other services or enforcement actions that affect many taxpayers.
Allowing the IRS to spend during shutdowns may raise federal outlays and complicate budget enforcement and oversight, with fiscal implications for taxpayers and deficit control.
The bill leaves open what assistance is "necessary," which could lead to legal or administrative disputes and uneven application of relief across cases.
Based on analysis of 2 sections of legislative text.
Allows the IRS Commissioner and the Taxpayer Advocate to obligate necessary amounts during funding lapses to help taxpayers facing economic hardship 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
Creates a temporary exception to the Antideficiency Act allowing the IRS Commissioner and the Office of the Taxpayer Advocate to obligate and spend amounts "as may be necessary" during a lapse in appropriations to assist taxpayers who suffer an "economic hardship" caused by IRS action or inaction and to comply with Taxpayer Assistance Orders. The authority is limited, applies only during funding lapses, and is focused on taxpayer assistance and compliance with orders from the Taxpayer Advocate statute.