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H.R. 9498119th Congress
Official title: Taxpayer Advocate Participation Act
Introduced:
Read the official bill on Congress.govThe plain-language version leads. The official text is always the reference.
Courts would have to let the National Taxpayer Advocate file friend-of-the-court briefs in major tax law cases.
35-second read · 4 questions answered below
This bill would give the National Taxpayer Advocate power to file "amicus curiae" briefs in federal court cases involving tax law that could broadly affect taxpayer rights. Courts would be required to allow this participation rather than deciding case-by-case.
The National Taxpayer Advocate, an IRS official, gains new authority; taxpayers, the IRS, tax attorneys, and judges handling tax disputes are affected.
Court rulings on tax law can set precedents affecting many taxpayers, so adding the Taxpayer Advocate's voice changes who can formally weigh in on such cases. This adds a participant focused on taxpayer interests rather than IRS policy to tax court proceedings.
AI-drafted summary. Verify it against the official text before you act on it. Read the official bill on Congress.gov
Right now: a House committee is reviewing it. If the Senate changes it, it goes back to the House before reaching the President.
Latest action: — Ordered to be Reported in the Nature of a Substitute by the Yeas and Nays: 39 - 0.