HR 8208
Taxpayer Advocate Continuity Act
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Bill overview
This bill, the Taxpayer Advocate Continuity Act, ensures the Office of the Taxpayer Advocate can continue operating even if the IRS doesn't receive funding. Specifically, it allows the Office to spend money in advance to help taxpayers facing economic hardship due to IRS actions or inaction, and to fulfill Taxpayer Assistance Orders. The goal is to protect taxpayers' rights and provide support during periods when IRS funding is uncertain. This legislation aims to maintain a critical support system for individuals navigating the tax system.
Key provisions
- Allows the Taxpayer Advocate to incur obligations before receiving appropriations.
- Authorizes spending to assist taxpayers experiencing economic hardship.
- Permits the Office to comply with Taxpayer Assistance Orders.
- Defines ‘economic hardship’ as specified in the Internal Revenue Code.
- Addresses operations during a lapse in appropriations.
Who is affected
- Taxpayers
- Internal Revenue Service (IRS)
- Office of the Taxpayer Advocate
Notable changes
- Provides a mechanism for the Taxpayer Advocate to operate during budget gaps.
- Expands the Office’s authority to spend funds in advance.
Fiscal impact
The bill does not explicitly state a fiscal impact.
Sponsors
Official sponsors from legislative records.
Primary sponsor
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119th CONGRESS — 2d Session
H. R. 8208
IN THE HOUSE OF REPRESENTATIVES
A BILL
To maintain operations of the Office of the Taxpayer Advocate during a lapse in appropriations with respect to the Internal Revenue Service, and for other purposes.
This Act may be cited as the Taxpayer Advocate Continuity Act
.
Notwithstanding section 1341(a) of title 31, United States Code, during any lapse in appropriations, the Commissioner and the Office of the Taxpayer Advocate may incur obligations in advance of appropriations for such amounts as may be necessary—
to assist any taxpayer who is or may be experiencing an economic hardship (within the meaning of section 6343(a)(1)(D) of the Internal Revenue Code of 1986) as a result of any action or inaction by the Internal Revenue Service; and
for the purpose of complying with any Taxpayer Assistance Order issued pursuant to section 7811 of such Code.