Taxpayer Advocate Continuity Act
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Progress
Where this bill stands in the legislative process.
- Introduced
- Passed House
- Passed Senate
- To President
- Became Law
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.
Bill text
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Sponsors
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1 on record
Primary sponsor
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