Strengthening Taxpayer Advocacy Act

[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[S. 5162 Introduced in Senate (IS)]

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119th CONGRESS
  2d Session
                                S. 5162

To amend the Internal Revenue Code of 1986 to enhance the authority of
                    the National Taxpayer Advocate.

_______________________________________________________________________

                   IN THE SENATE OF THE UNITED STATES

                             July 29, 2026

 Mr. Lujan (for himself and Mr. Young) introduced the following bill;
     which was read twice and referred to the Committee on Finance

_______________________________________________________________________

                                 A BILL

To amend the Internal Revenue Code of 1986 to enhance the authority of
                    the National Taxpayer Advocate.

    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 ``Strengthening Taxpayer Advocacy
Act''.

SEC. 2. NTA AUTHORIZATION TO MAKE PERSONNEL DECISIONS.

    (a) In General.--Section 7803(c)(2)(D)(i)(II) of the Internal
Revenue Code of 1986 is amended by striking ``any employee of any local
office of a taxpayer advocate described in subclause (I)'' and
inserting ``any officer or employee of the Office of the Taxpayer
Advocate''.
    (b) Effective Date.--The amendment made by this section shall take
effect on the date which is 12 months after the date of enactment of
this Act.

SEC. 3. ACCESS TO INTERNAL REVENUE SERVICE INFORMATION, LEGAL ADVICE,
              AND MEETINGS.

    (a) In General.--Section 7803(c) of the Internal Revenue Code of
1986 is amended by adding at the end the following new paragraph:
            ``(6) Access to information and meetings.--
                    ``(A) In general.--Upon request, the Commissioner
                shall provide the Office of the Taxpayer Advocate with
                access to any of the following:
                            ``(i) In the case of any request made by a
                        taxpayer for assistance by the Office of the
                        Taxpayer Advocate which is open and pending--
                                    ``(I) any return or return
                                information (as such terms are defined
                                in section 6103(b)) which the National
                                Taxpayer Advocate determines is
                                necessary to assist such taxpayer,
                                    ``(II) any legal advice provided by
                                the staff of the Office of Chief
                                Counsel to any employee of the Internal
                                Revenue Service (including any legal
                                advice prepared in contemplation of
                                litigation) which the National Taxpayer
                                Advocate determines is necessary to
                                assist such taxpayer, regardless of
                                whether such legal advice cannot be
                                disclosed to such taxpayer, and
                                    ``(III) any meeting between such
                                taxpayer and any employee of the
                                Internal Revenue Service.
                            ``(ii) To the extent necessary to perform a
                        full and substantive analysis included in any
                        report described in paragraph (2)(B)--
                                    ``(I) any relevant document, data,
                                or statistical information, and
                                    ``(II) any legal advice provided by
                                the staff of the Office of the Chief
                                Counsel to any employee of the Internal
                                Revenue Service (including any legal
                                advice prepared in contemplation of
                                litigation).
                            ``(iii) Legal advice from the staff of the
                        Office of Chief Counsel on any matter or issue.
                    ``(B) Deadline.--Access to any information, advice,
                or meeting described in subparagraph (A) shall be
                provided by the Commissioner not later than--
                            ``(i) the date which is 2 weeks after the
                        date on which a written request submitted by
                        the Office of the Taxpayer Advocate has been
                        received by the Commissioner, or
                            ``(ii) such date as is otherwise agreed to
                        by the Commissioner and the Office of the
                        Taxpayer Advocate.
                    ``(C) Meetings.--For purposes of subparagraph
                (A)(i)(III), the Commissioner shall be deemed to have
                satisfied the requirement under such subparagraph if
                the Commissioner has extended an invitation to attend
                the meeting to the Office of the Taxpayer Advocate,
                without regard to whether such an invitation was
                declined by any employee of the Office of the Taxpayer
                Advocate.
                    ``(D) Privilege.--Any access provided to the Office
                of the Taxpayer Advocate pursuant to this paragraph
                with respect to information or legal advice from the
                staff of the Office of Chief Counsel shall have no
                effect on any privilege which otherwise applies to such
                information or legal advice.''.
    (b) Annual Reports.--Section 7803(c)(2)(B)(ii) of the Internal
Revenue Code of 1986 is amended--
            (1) in subclause (XII), by striking ``and'' at the end,
            (2) in subclause (XIII), by striking the period at the end
        and inserting ``; and'', and
            (3) by adding at the end the following new subclause:
                                    ``(XIV) identify any failure by the
                                Commissioner to provide access to any
                                information, advice, or meeting
                                described in subparagraph (A) of
                                paragraph (6) by the date required
                                under subparagraph (B) of such
                                paragraph.''.
    (c) Effective Date.--The amendments made by this section shall take
effect on the date of enactment of this Act.

SEC. 4. REPEAL OF LIMITATION PERIOD SUSPENSION FOR TAXPAYERS SEEKING
              ASSISTANCE FROM TAS.

    (a) In General.--Section 7811 of the Internal Revenue Code of 1986
is amended--
            (1) by striking subsection (d), and
            (2) by redesignating subsections (e) through (g) as
        subsections (d) through (f), respectively.
    (b) Conforming Amendment.--Section 6306(k)(2) of the Internal
Revenue Code of 1986 is amended by striking ``section 7811(g)'' and
inserting ``section 7811(f)''.
    (c) Effective Date.--The amendments made by this section shall take
effect on the date of enactment of this Act.

SEC. 5. OPERATIONS TO ASSIST TAXPAYERS EXPERIENCING HARDSHIPS DURING
              LAPSE IN APPROPRIATIONS.

    Notwithstanding section 1341(a) of title 31, United States Code,
during any lapse in appropriations, the Commissioner and the Office of
the Taxpayer Advocate may incur obligations in advance of
appropriations for such amounts as may be necessary--
            (1) to assist any taxpayer who is or may be experiencing an
        economic hardship (within the meaning of section 6343(a)(1)(D)
        of the Internal Revenue Code of 1986) as a result of any action
        or inaction by the Internal Revenue Service, and
            (2) for the purpose of complying with any Taxpayer
        Assistance Order issued pursuant to section 7811 of such Code.
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