H.R. 9498: Taxpayer Advocate Participation Act

This bill would give the National Taxpayer Advocate a new, explicit role in federal court tax cases.

What would change

• The National Taxpayer Advocate, an office within the IRS that helps identify and address taxpayer problems, would be allowed to file amicus curiae briefs in federal court cases involving federal tax law.
• An amicus curiae brief is a filing by someone who is not a party to the case but wants to provide the court with information, perspective, or legal analysis.
• The Advocate could only weigh in on issues that may broadly affect taxpayer rights, especially the taxpayer rights listed in existing law.
• Federal courts would be required to grant the Advocate’s request to participate for that limited purpose.

What this means in practice

If a tax case in federal court raises a legal issue that could affect many taxpayers, the National Taxpayer Advocate could submit its view to the court even if it is not representing one of the parties. The bill is aimed at making sure the Advocate can speak on broader taxpayer-rights issues in cases that may have wider consequences beyond the individual dispute.

When it would take effect

The change would take effect as soon as the bill becomes law.

Relevant Companies

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