W. Gregory Steube

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Mr. Speaker, I thank the chairman for yielding. Mr. Speaker, I rise today in support of H.R. 9498, the Taxpayer Advocate Participation Act. At its core, this legislation is about a principle I have fought for throughout my time in Congress: Taxpayers deserve a fair shake from their Federal Government. 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. The National Taxpayer Advocate already serves as the voice of the 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. Yet under current law, when a Federal tax case raises an issue that 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. If a court is considering an issue that could shape how the tax laws apply to Americans across the country, then taxpayers deserve to have their rights represented in that conversation. This bill closes that gap. This bill allows the National Taxpayer Advocate to participate as 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. That principle has guided my work to provide tax relief to Americans rebuilding after natural disasters, to protect taxpayers' privacy and due process rights when dealing with the IRS, and it guides this legislation as well. Earlier this year, the Ways and Means Committee advanced this bill with unanimous, bipartisan support. I thank Chairman Smith for his leadership in bringing this legislation forward, and I thank the gentlewoman from Washington State, Congresswoman DelBene, for working with me on this bill. Congresswoman DelBene and I have worked together on a number of 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. Protecting the basic rights of American taxpayers should never be a 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.