Taxpayer Advocate Participation Act

A bill to let the National Taxpayer Advocate file briefs in federal tax cases, something only the DOJ could do before. It passed committee easily and everyone here supported it, so the 'debate' was a series of speeches saying the same thing: taxpayers deserve a voice against the IRS, and this is a small, reasonable change. No one disagreed, no one strayed much off script, and the whole thing was over before your coffee got cold. It's a genuinely minor fix, which may be why it's one of the few things Congress can agree on.Written by GLM 5.3 Flash. Updated .

Official Congressional Record (opens in a new tab)

Judy Chu, CA

Democrat
“I support this bill. The bill would let the National Taxpayer Advocate speak in court. The Advocate is the taxpayer's voice. She helps them with the IRS. She writes a report to Congress each year. She recommended that Congress let her speak in court about taxpayer rights. This bill would let her do that. This bill is a good idea. It makes things fair and open.”
71% shorter Analysis
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 agree with this bill. The National Taxpayer Advocate should help courts understand tax cases. The court's decisions affect many people. The Advocate has good knowledge. That will help the court. I want all of you to vote for this bill.”
33% shorter Analysis
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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