S5162119th CongressWALLET

Strengthening Taxpayer Advocacy Act

Sponsored By: Senator Luján, Ben Ray [D-NM]

Introduced

Summary

Expand the National Taxpayer Advocate's authority to hire and remove staff. It would also require broader access to IRS returns, legal advice, and meetings, repeal a pause on certain time limits for people seeking help, and allow limited operations during funding gaps.

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Bill Overview

Analyzed Economic Effects

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

Stronger help from Taxpayer Advocate

If enacted, this bill would give the National Taxpayer Advocate more power and faster access to IRS information. The IRS Commissioner would have to provide, within 2 weeks of a written request, returns and return information, Chief Counsel legal advice the Advocate needs (including advice prepared for litigation), meetings (an invitation counts), and relevant data. The Advocate would have to report each time the Commissioner failed to meet the deadline. The bill would end the extra pause in deadlines for people using the Taxpayer Advocate Service on the date of enactment. Twelve months after enactment, the Advocate would be able to appoint or remove any officer or employee of the Office. During funding lapses, the Commissioner and the Office would be allowed, notwithstanding 31 U.S.C. 1341(a), to incur obligations as necessary to help taxpayers in economic hardship and to comply with Taxpayer Assistance Orders.

Sponsors & CoSponsors

Sponsor

Luján, Ben Ray [D-NM]

NM • D

Cosponsors

  • Sen. Young, Todd [R-IN]

    IN • R

    Sponsored 7/29/2026

Roll Call Votes

No roll call votes available for this bill.

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