Taxpayer Advocate Participation 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 allows the National Taxpayer Advocate to participate in legal cases involving federal tax law as an ‘amicus curiae,’ or friend of the court. Specifically, it grants the Advocate the authority to present their views to U.S. courts when those views relate to issues that could broadly impact the rights of taxpayers. This change aims to ensure the Taxpayer Advocate’s perspective is considered in tax-related legal proceedings. The bill seeks to strengthen the Advocate’s role in protecting taxpayer rights.
Key provisions
- Authorizes the National Taxpayer Advocate to appear as amicus curiae.
- Allows the Advocate to present views related to issues broadly affecting taxpayer rights.
- Applies this authority to any action brought in a U.S. court related to federal tax law.
- Requires courts to grant the Advocate’s request to appear as amicus curiae.
Who is affected
- Taxpayers
- The National Taxpayer Advocate
- U.S. Courts
- The Internal Revenue Service (IRS)
- Federal Tax Law
Notable changes
- Previously, the National Taxpayer Advocate had limited ability to participate in legal cases.
- This bill expands the Advocate’s role beyond simply providing information to include presenting legal arguments.
- The Advocate’s arguments will be considered in cases involving federal tax law.
Bill text
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Sponsors
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2 on record
Primary sponsor
Cosponsor
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