119 HR 8208 IH: Taxpayer Advocate Continuity Act U.S. House of Representatives 2026-04-06 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. 8208IN THE HOUSE OF REPRESENTATIVESApril 6, 2026Mr. Suozzi introduced the following bill; which was referred to the Committee on Ways and MeansA BILLTo maintain operations of the Office of the Taxpayer Advocate during a lapse in appropriations with respect to the Internal Revenue Service, and for other purposes.

1.

Short title

This Act may be cited as the Taxpayer Advocate Continuity Act.

2.

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.