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 .
“I move to suspend the rules and pass this bill. The bill is H.R. 9498. It would authorize the National Taxpayer Advocate to appear as amicus curiae in federal tax cases. Courts would be required to permit such appearances. The bill would amend the Internal Revenue Code of 1986. I'm reading the title and text of the bill. That's it.”
“I want the House to pass this bill. It lets the National Taxpayer Advocate speak up for taxpayers in federal court cases about tax law.”
“Mr. Speaker, I move to suspend the rules and pass the bill (H.R. 9498) 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, as amended. The Clerk read the title of the bill. The text of the bill is as follows:”
Official Congressional Record
Mr. Speaker, I move to suspend the rules and pass the bill (H.R. 9498) 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, as amended. The Clerk read the title of the bill. The text of the bill is as follows:
“This bill would let the National Taxpayer Advocate speak in court. They couldn't before. Only DOJ could speak. This is a good change. It would help taxpayers. This change is small. The bill says the Advocate can only speak about things that affect many taxpayers. This bill passed committee easily. I want this bill to pass the House.”
“I want the House to pass this bill. Current law stops the National Taxpayer Advocate from speaking up in court. This bill lets the advocate share their views in court cases that affect taxpayer rights.”
“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, introduced by Representative Steube. As the title suggests, the National Taxpayer Advocate exists to champion the interests of American taxpayers and act as their voice to ensure fair treatment. There is currently one place where the advocate is forbidden from expressing those views directly: a court of law. That is because current law generally only allows Department of Justice personnel to represent the interests of the United States and its citizens in cases before the courts. This means that when the interests of American taxpayers are being litigated and the outcome could impact the rights of taxpayers, the individual whose job it is to advocate on behalf of those taxpayers is not allowed to do so. Representative Steube has made it his mission to advance the interests of American taxpayers. It is fitting that he is leading the charge to give the National Taxpayer Advocate another tool to support taxpayers: the ability to file amicus briefs in court. To be clear, this authority is specifically tailored to ensure the advocate can take such action only in cases where the issue being litigated would broadly affect taxpayer rights. This bill received unanimous support in the Ways and Means Committee, and I look forward to advancing it through the House. Mr. Speaker, I reserve the balance of my time.”
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, introduced by Representative Steube. As the title suggests, the National Taxpayer Advocate exists to champion the interests of American taxpayers and act as their voice to ensure fair treatment. There is currently one place where the advocate is forbidden from expressing those views directly: a court of law. That is because current law generally only allows Department of Justice personnel to represent the interests of the United States and its citizens in cases before the courts. This means that when the interests of American taxpayers are being litigated and the outcome could impact the rights of taxpayers, the individual whose job it is to advocate on behalf of those taxpayers is not allowed to do so. Representative Steube has made it his mission to advance the interests of American taxpayers. It is fitting that he is leading the charge to give the National Taxpayer Advocate another tool to support taxpayers: the ability to file amicus briefs in court. To be clear, this authority is specifically tailored to ensure the advocate can take such action only in cases where the issue being litigated would broadly affect taxpayer rights. This bill received unanimous support in the Ways and Means Committee, and I look forward to advancing it through the House. Mr. Speaker, I reserve the balance of my time.
“I support this bill. I want taxpayers to get fair treatment. I want their rights represented in court cases. The National Taxpayer Advocate speaks for taxpayers. The bill lets the Advocate file briefs in court. This bill is a small change. It does not change who represents the IRS or individual taxpayers. I worked with colleagues on this bill. We worked together to help taxpayers. I want you to pass this bill.”
“I want the House to pass this bill. It lets the National Taxpayer Advocate speak up in federal court cases that affect the rights of all taxpayers. It does not let the advocate represent individual people, but it makes sure someone in court is looking out for regular taxpayers.”
“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.”
Official Congressional Record
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.
“I agree with this bill. Taxpayers deserve fair treatment. Dealing with the IRS is hard. It is expensive to hire a lawyer. Courts hear tax cases. These cases set precedents for many taxpayers. The court needs to know how their decisions affect all taxpayers. The National Taxpayer Advocate should submit briefs in these cases. That will help the court. This is a small change. It does not make the Advocate an attorney for any individual. I want you to pass this bill.”
“I want the House to pass this bill. Tax cases can affect everyone in the country, but most people cannot afford expensive lawyers to defend their rights. This bill lets the government's taxpayer advocate give courts input on how tax rulings will impact everyday families and small businesses.”
“Mr. Speaker, I thank Congressman Steube for drafting this piece of legislation. Mr. Speaker, I rise in support of H.R. 9498, the Taxpayer Advocate Participation Act. Taxpayers deserve a government that respects their rights, treats them fairly, and listens when legitimate concerns arise. When dealing with the IRS, families and small businesses should have confidence that their interests are being heard. It is not uncommon, unfortunately, that when you are dealing with the IRS, Mr. Speaker, and you think you have a problem, if you go to a lawyer, that lawyer right off the top is going to maybe even charge you more money than the amount that is being disputed. For a family or small business in Wisconsin, dealing with the IRS can be intimidating. The tax code is too complicated, professional assistance can be expensive, and resolving a dispute can take considerable time. These are people who have their own businesses to run and employees to pay. That is why it matters who has a voice when the courts consider questions affecting taxpayer rights. A Federal tax case may begin with a dispute involving one taxpayer, but we have to remember, the court's decision could establish a precedent affecting people across the country. The attorneys involved have a duty to represent their clients. Broader questions about how a ruling will affect other taxpayers may not receive the appropriate attention. The Taxpayer Advocate Participation Act would address the problem. This legislation would allow the National Taxpayer Advocate, with the court's permission, to submit a friend of the court brief in Federal tax cases involving issues that broadly affect taxpayer rights. That would give the court an additional perspective on the practical consequences of its decision. As I mentioned, to pay a private attorney to do that may be prohibitive for the taxpayer. The advocate would not become the personal attorney. This is a focused authority to address questions with consequences beyond an individual case. Congress should welcome that perspective. Understanding how a legal interpretation will affect ordinary Americans can help courts make better informed decisions and help prevent problems from spreading throughout the tax system. Taxpayer protections must have practical value when a person is dealing with the Federal Government. Giving the National Taxpayer Advocate this limited role is a sensible step towards making those protections more meaningful. Mr. Speaker, I would like to, one more time, thank Congressman Steube and Chairman Smith for their leadership on this bipartisan legislation, and I urge my colleagues to vote ``aye.''”
Official Congressional Record
Mr. Speaker, I thank Congressman Steube for drafting this piece of legislation. Mr. Speaker, I rise in support of H.R. 9498, the Taxpayer Advocate Participation Act. Taxpayers deserve a government that respects their rights, treats them fairly, and listens when legitimate concerns arise. When dealing with the IRS, families and small businesses should have confidence that their interests are being heard. It is not uncommon, unfortunately, that when you are dealing with the IRS, Mr. Speaker, and you think you have a problem, if you go to a lawyer, that lawyer right off the top is going to maybe even charge you more money than the amount that is being disputed. For a family or small business in Wisconsin, dealing with the IRS can be intimidating. The tax code is too complicated, professional assistance can be expensive, and resolving a dispute can take considerable time. These are people who have their own businesses to run and employees to pay. That is why it matters who has a voice when the courts consider questions affecting taxpayer rights. A Federal tax case may begin with a dispute involving one taxpayer, but we have to remember, the court's decision could establish a precedent affecting people across the country. The attorneys involved have a duty to represent their clients. Broader questions about how a ruling will affect other taxpayers may not receive the appropriate attention. The Taxpayer Advocate Participation Act would address the problem. This legislation would allow the National Taxpayer Advocate, with the court's permission, to submit a friend of the court brief in Federal tax cases involving issues that broadly affect taxpayer rights. That would give the court an additional perspective on the practical consequences of its decision. As I mentioned, to pay a private attorney to do that may be prohibitive for the taxpayer. The advocate would not become the personal attorney. This is a focused authority to address questions with consequences beyond an individual case. Congress should welcome that perspective. Understanding how a legal interpretation will affect ordinary Americans can help courts make better informed decisions and help prevent problems from spreading throughout the tax system. Taxpayer protections must have practical value when a person is dealing with the Federal Government. Giving the National Taxpayer Advocate this limited role is a sensible step towards making those protections more meaningful. Mr. Speaker, I would like to, one more time, thank Congressman Steube and Chairman Smith for their leadership on this bipartisan legislation, and I urge my colleagues to vote ``aye.''
“I want this bill to pass. Taxpayers should have someone to speak for them in court. The Taxpayer Advocate is that person. The Advocate should be allowed to talk in court. The law will let them do that. The Advocate won't do this too much. The Small Business Administration already does something like this. I think it's only fair that taxpayers get this too. All of you should vote yes.”
“I want the House to pass this bill. It lets the government official who helps taxpayers speak up for them in court cases about their rights. A small business official already has this power, and regular taxpayers deserve it too.”
“Mr. Speaker, I yield myself the balance of my time. Mr. Speaker, Congress has a responsibility to make sure that American taxpayers have a voice when their rights and interests are at stake. The Taxpayer Advocate Participation Act is a targeted approach to do just that, giving the taxpayer advocate another tool to advocate for taxpayers in cases where the outcome could affect their rights. As the National Taxpayer Advocate has said, this authority is expected to be used sparingly. A similar authority already exists at the Small Business Administration where the chief counsel for advocacy can champion the rights of small businesses before a court of law. The American taxpayer deserves the same. Mr. Speaker, I urge my colleagues to support this legislation, and I yield back the balance of my time.”
Official Congressional Record
Mr. Speaker, I yield myself the balance of my time. Mr. Speaker, Congress has a responsibility to make sure that American taxpayers have a voice when their rights and interests are at stake. The Taxpayer Advocate Participation Act is a targeted approach to do just that, giving the taxpayer advocate another tool to advocate for taxpayers in cases where the outcome could affect their rights. As the National Taxpayer Advocate has said, this authority is expected to be used sparingly. A similar authority already exists at the Small Business Administration where the chief counsel for advocacy can champion the rights of small businesses before a court of law. The American taxpayer deserves the same. Mr. Speaker, I urge my colleagues to support this legislation, and I yield back the balance of my time.
