119 HR 8134 IH: Strengthen Taxpayer Rights Act of 2026 U.S. House of Representatives 2026-03-27 text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.

I119th CONGRESS2d SessionH. R. 8134IN THE HOUSE OF REPRESENTATIVESMarch 27, 2026Ms. De La Cruz (for herself and Mr. Nunn of Iowa) introduced the following bill; which was referred to the Committee on Ways and MeansA BILLTo amend the Internal Revenue Code of 1986 to limit the participation of staff of the Internal Revenue Service in conferences being carried out by the Independent Office of Appeals for the purposes of resolving a taxpayer dispute.

1.

Short title

This Act may be cited as the Strengthen Taxpayer Rights Act of 2026.

2.

Limitation on staff participation in Independent Office of Appeals conferences

(a)

In general

Section 7803(e) of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph: (8)

Consent of taxpayer for participation in conference

No individual employed by the Internal Revenue Service, other than an employee of the Internal Revenue Service Independent Office of Appeals, may appear in a conference being carried out as part of the resolution process described in paragraph (3) without the consent of the taxpayer that requested an appeal under this subsection.. (b)

Effective date

The amendment made by this section shall apply to conferences held after the date of the enactment of this Act.