Sponsors (2)
The bill strengthens taxpayer protections and judicial input by giving the Taxpayer Advocate statutory participation in federal tax litigation, while increasing litigation involvement, administrative costs, and concerns about perceived neutrality.
Taxpayers will have a dedicated federal advocate who can present courts with broader taxpayer-rights perspectives, potentially improving protections and outcomes in tax disputes.
Federal courts and taxpayers will receive expert, impartial views on systemic taxpayer issues, helping judges make better-informed decisions in tax-law cases.
Taxpayers and federal employees may see increased IRS accountability because systemic taxpayer-rights concerns are more likely to be elevated into the litigation record and judicial consideration.
Federal courts, litigants, and taxpayers could face increased litigation complexity and heavier court workloads from mandatory or expanded participation by the Advocate in tax cases.
Taxpayers and federal employees may bear higher administrative costs if the Taxpayer Advocate Service increases filings and legal participation, raising oversight and operational expenses.
Taxpayers and financial institutions may see a perceived reduction in neutrality because granting a statutory right to appear in any federal tax action could tilt litigation toward taxpayer‑protective perspectives.
Based on analysis of 2 sections of legislative text.
Authorizes the National Taxpayer Advocate to appear as amicus curiae in any U.S. court case involving federal tax law to present views on issues that broadly affect taxpayer rights. Requires federal courts to grant the Advocate's application to appear for those limited purposes and takes effect on enactment. The change adds this authority into the Internal Revenue Code so the Advocate can formally present legal perspectives to courts about matters that affect taxpayer rights and systemic tax administration issues.
Allows the National Taxpayer Advocate to appear as amicus curiae in federal tax cases to present views on issues broadly affecting taxpayer rights.
Official title: 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.
Introduced June 29, 2026 by W. Greg Steube · Last progress September 16, 2026