Strengthen Taxpayer Rights Act of 2026
Sponsored By: Representative De La Cruz, Monica [R-TX-15]
Introduced
Summary
Requires taxpayer consent before IRS employees outside the Independent Office of Appeals can join an appeals conference. It would make taxpayer approval a condition for non-IOA staff to participate in conferences used to resolve appeal disputes while preserving the Independent Office of Appeals as the group that can attend without extra permission.
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- Taxpayers: Gives taxpayers control over who attends their appeal conference and may limit appearances by audit or enforcement staff.
- Independent Office of Appeals staff: Lets IOA employees participate in conferences without needing taxpayer consent.
- Other IRS employees: Bars non-IOA IRS personnel from joining these conferences unless the taxpayer agrees.
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Bill Overview
Analyzed Economic Effects
1 provisions identified: 1 benefits, 0 costs, 0 mixed.
Taxpayer consent for appeals conferences
If enacted, you would need to consent before any IRS employee who is not part of the Independent Office of Appeals could appear in a conference carried out as part of an IOA appeal you requested. Employees of the Independent Office of Appeals could attend those conferences without your consent. This would apply to conferences held after the date of enactment and only to conferences in the IOA appeal resolution process.
Sponsors & CoSponsors
Sponsor
De La Cruz, Monica [R-TX-15]
TX • R
Cosponsors
Rep. Nunn, Zachary [R-IA-3]
IA • R
Sponsored 3/27/2026
Rep. Weber, Randy K. Sr. [R-TX-14]
TX • R
Sponsored 4/2/2026
Rep. Houchin, Erin [R-IN-9]
IN • R
Sponsored 4/2/2026
Rep. Lawler, Michael [R-NY-17]
NY • R
Sponsored 4/2/2026
Rep. Harrigan, Pat [R-NC-10]
NC • R
Sponsored 4/13/2026
Roll Call Votes
No roll call votes available for this bill.
View on Congress.gov