Taxpayer Advocate Participation Act
Sponsored By: Representative Steube, W. Gregory [R-FL-17]
In Committee
Summary
National Taxpayer Advocate could appear as amicus curiae in federal tax cases. The bill would let the Advocate present views only on issues that broadly affect taxpayers' rights, particularly those listed in Internal Revenue Code section 7803(a)(3), and would require federal courts to grant the Advocate's application to appear.
Show full summary
- Families and taxpayers: The Advocate could raise legal concerns that affect large groups of taxpayers and highlight threats to procedural or systemic taxpayer rights.
- Federal courts and cases: Courts would be required to accept the Advocate's request to appear as amicus in actions tied to federal tax law.
- Taxpayer Advocate Office: Gains a formal role to bring its perspective into federal litigation on broad taxpayer-rights issues.
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Bill Overview
Analyzed Economic Effects
1 provisions identified: 1 benefits, 0 costs, 0 mixed.
Stronger taxpayer voice in tax courts
This bill would allow the National Taxpayer Advocate to appear as amicus curiae in any U.S. court action about Federal tax law. The Advocate would be limited to presenting views on issues that may broadly affect taxpayers' rights, especially the rights described in subsection (a)(3). A U.S. court would have to grant the Advocate's application to appear for those purposes. The change would take effect on the date the Act is enacted.
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