Taxpayer Advocate Participation Act

The House debated H.R. 9498, the Taxpayer Advocate Participation Act, which would allow the National Taxpayer Advocate to file amicus briefs and appear in federal court cases involving federal tax law where taxpayer rights may be broadly affected. Members of both parties spoke in support, saying taxpayers deserve a voice in court even when they cannot afford lawyers, and that the advocate would speak to broad taxpayer rights rather than represent individuals. Jason Smith noted a similar advocate for small businesses already has comparable authority. The discussion stayed on the bill itself.Written by AI from the debate. Updated .

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2 statements

Judy Chu, CA

Democrat
“I support this bill. It lets the National Taxpayer Advocate share opinions in court cases that affect taxpayer rights. This will help make sure taxpayers are heard in court.”
Official Congressional Record

Mr. Speaker, I yield myself such time as I may consume. Mr. Speaker, I rise today in support of H.R. 9498, the Taxpayer Advocate Participation Act. I thank my colleagues Mr. Steube and Ms. DelBene for their leadership on the bill. This bill would allow the National Taxpayer Advocate to file amicus briefs in court cases that broadly affect the rights of taxpayers. The National Taxpayer Advocate serves as the voice of the taxpayer within the Internal Revenue Service and before Congress. She is the head of the Taxpayer Advocate Service, which is an independent organization within the IRS that advocates for taxpayers’ rights. Each year, the National Taxpayer Advocate submits an annual report to Congress outlining the top issues facing taxpayers along with the legislative recommendations to strengthen taxpayer rights, reduce taxpayer burden, and improve IRS performance. In the most recent annual report, the National Taxpayer Advocate recommended that Congress authorize her office to file amicus briefs on issues affecting fundamental taxpayers’ rights. Current law does not authorize the National Taxpayer Advocate to submit amicus briefs and share her views on Federal tax cases broadly affecting taxpayer rights. This bill would provide such authority. This bill is a targeted, commonsense measure that ensures taxpayer voices are heard in Federal tax cases and reinforces fairness, transparency, and accountability in our tax system. Mr. Speaker, I reserve the balance of my time.

Judy Chu, CA

Democrat
“I want Congress to pass this bill. It lets the National Taxpayer Advocate share her expert views in court cases that affect taxpayers.”
Official Congressional Record

Mr. Speaker, in closing, as the voice of the taxpayer, it is critical that the National Taxpayer Advocate can provide her expertise and insights for court cases that impact taxpayers. This bill will ensure just that. Mr. Speaker, I urge my colleagues on both sides of the aisle to support this bill, and I yield back the balance of my time.

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