Strengthen Taxpayer Rights Act of 2026
Sponsored By: Representative De La Cruz, Monica [R-TX-15]
Introduced
Summary
Gives taxpayers control over which IRS staff can attend appeals conferences. This bill would require that, in conferences run by the Internal Revenue Service Independent Office of Appeals (IOA), no IRS employee outside the IOA may appear without the consent of the taxpayer who requested the appeal. IOA employees may still participate without taxpayer approval. The rule would apply to conferences held after enactment.
Show full summary
- Taxpayers: You could prevent non-IOA IRS staff from joining your appeals conference unless you say yes. This increases taxpayer control over who takes part in the dispute resolution meeting.
- Independent Office of Appeals staff: IOA employees may take part in these conferences without needing taxpayer consent, preserving their role in resolving disputes.
- Other IRS employees: Any IRS employee who is not part of the IOA must get explicit taxpayer consent before appearing in an appeals conference.
- Federal administration: The measure does not establish new funding, taxes, or program administration beyond the consent requirement.
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Bill Overview
Analyzed Economic Effects
1 provisions identified: 1 benefits, 0 costs, 0 mixed.
Taxpayers can block IRS staff
If enacted, you would be able to stop IRS employees from joining your Independent Office of Appeals conference without your consent. Employees of the Independent Office of Appeals would still be able to attend without your consent. If enacted, this rule would apply only to conferences held after the date of enactment and to conferences described in paragraph (3) of section 7803(e).
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