Taxpayer Advocate Participation Act

[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 9498 Introduced in House (IH)]

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119th CONGRESS
  2d Session
                                H. R. 9498

 To amend the Internal Revenue Code of 1986 to authorize the National
Taxpayer Advocate to appear as amicus curiae in Federal tax cases, and
                          for other purposes.

_______________________________________________________________________

                    IN THE HOUSE OF REPRESENTATIVES

                             June 29, 2026

Mr. Steube (for himself and Ms. DelBene) introduced the following bill;
         which was referred to the Committee on Ways and Means

_______________________________________________________________________

                                 A BILL

 To amend the Internal Revenue Code of 1986 to authorize the National
Taxpayer Advocate to appear as amicus curiae in Federal tax cases, and
                          for other purposes.

    Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Taxpayer Advocate Participation
Act''.

SEC. 2. AUTHORIZATION FOR NATIONAL TAXPAYER ADVOCATE TO APPEAR AS
              AMICUS CURIAE IN FEDERAL TAX CASES.

    (a) In General.--Section 7803(c)(2) of the Internal Revenue Code of
1986 is amended by adding at the end the following new subparagraph:
                    ``(F) Appearances as amicus curiae.--
                            ``(i) In general.--The National Taxpayer
                        Advocate may appear as amicus curiae in any
                        action brought in a court of the United States
                        related to Federal tax law. In any such action,
                        the National Taxpayer Advocate may present the
                        views of the National Taxpayer Advocate only
                        with respect to an issue which may broadly
                        affect the rights of taxpayers, particularly
                        the rights described in subsection (a)(3).
                            ``(ii) Federal courts.--A court of the
                        United States shall grant the application of
                        the National Taxpayer Advocate to appear in any
                        action described in clause (i) for the purposes
                        described in such clause.''.
    (b) Effective Date.--The amendment made by this subsection shall
take effect on the date of the enactment of this Act.
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