Taxpayer Advocate Continuity Act
Sponsored By: Representative Suozzi, Thomas R. [D-NY-3]
Introduced
Summary
Would give the IRS and the Office of the Taxpayer Advocate temporary authority to keep helping taxpayers during appropriations gaps. This bill would let the IRS Commissioner and the Taxpayer Advocate incur obligations during a lapse in appropriations to assist taxpayers who face economic hardship under the tax code and to comply with Taxpayer Assistance Orders. The authority is framed as action-based for the duration of a lapse and uses broad "for such amounts as may be necessary" language with no explicit funding cap or sunset written into the text.
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Bill Overview
Analyzed Economic Effects
1 provisions identified: 1 benefits, 0 costs, 0 mixed.
Keep IRS taxpayer help during shutdown
If enacted, the IRS Commissioner and the Taxpayer Advocate would be allowed to spend money during a lapse in funding. This would let them help taxpayers who face economic hardship because of an IRS action or inaction. It would also let them fund actions needed to comply with Taxpayer Assistance Orders. The authority would apply only during an appropriations lapse and be limited to amounts needed for those purposes.
Sponsors & CoSponsors
Sponsor
Suozzi, Thomas R. [D-NY-3]
NY • D
Cosponsors
There are no cosponsors for this bill.
Roll Call Votes
No roll call votes available for this bill.
View on Congress.gov