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HR9498119th CongressWALLET

Taxpayer Advocate Participation Act

Sponsored By: Representative Steube, W. Gregory [R-FL-17]

Passed House

Summary

Would let the National Taxpayer Advocate appear as amicus curiae in federal tax cases to present views on issues that broadly affect taxpayer rights. A United States court may grant the Advocate's application to appear in any such action.

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  • Taxpayers: May get a stronger institutional voice in federal tax litigation when cases raise issues that broadly affect taxpayer rights.
  • National Taxpayer Advocate office: Gains a formal route to submit the office's views in court on systemic taxpayer problems tied to the rights described in Internal Revenue Code 7803(a)(3).
  • Federal courts: May receive specialized, taxpayer-focused perspective through authorized amicus filings in any federal tax action.

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Bill Overview

Analyzed Economic Effects

1 provisions identified: 1 benefits, 0 costs, 0 mixed.

Taxpayer Advocate could join federal tax cases

If enacted, the National Taxpayer Advocate would be allowed to take part as a friend of the court in federal cases about tax law. The Advocate would present views only on issues that broadly affect taxpayer rights, particularly the rights described in subsection (a)(3). A federal court would be able to allow the Advocate to appear. This would take effect on the date the Act is signed into law. It would not change tax rates or credits, but it would give taxpayers a formal voice in major cases.

Sponsors & CoSponsors

Sponsor

Steube, W. Gregory [R-FL-17]

FL • R

Cosponsors

  • Rep. DelBene, Suzan K. [D-WA-1]

    WA • D

    Sponsored 6/29/2026

Roll Call Votes

No roll call votes available for this bill.

View on Congress.gov
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