[Congressional Record Volume 172, Number 145 (Tuesday, September 15, 2026)]
[House]
[Pages H5685-H5686]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]




                  TAXPAYER ADVOCATE PARTICIPATION ACT

  Mr. SMITH of Missouri. Mr. Speaker, I move to suspend the rules and 
pass the bill (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, as amended.
  The Clerk read the title of the bill.
  The text of the bill is as follows:

                               H.R. 9498

       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 may 
     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 section 
     shall take effect on the date of the enactment of this Act.

  The SPEAKER pro tempore. Pursuant to the rule, the gentleman from 
Missouri (Mr. Smith) and the gentlewoman from California (Ms. Chu) each 
will control 20 minutes.
  The Chair recognizes the gentleman from Missouri.


                             General Leave

  Mr. SMITH of Missouri. Mr. Speaker, I ask unanimous consent that all 
Members have 5 legislative days to revise and extend their remarks and 
include extraneous material on the bill under consideration.
  The SPEAKER pro tempore. Is there objection to the request of the 
gentleman from Missouri?
  There was no objection.
  Mr. SMITH of Missouri. Mr. Speaker, I yield myself such time as I may 
consume.
  Mr. Speaker, I rise today in support of H.R. 9498, the Taxpayer 
Advocate Participation Act, introduced by Representative Steube.
  As the title suggests, the National Taxpayer Advocate exists to 
champion the interests of American taxpayers and act as their voice to 
ensure fair treatment. There is currently one place where the advocate 
is forbidden from expressing those views directly: a court of law. That 
is because current law generally only allows Department of Justice 
personnel to represent the interests of the United States and its 
citizens in cases before the courts.

                              {time}  2040

  This means that when the interests of American taxpayers are being 
litigated and the outcome could impact the rights of taxpayers, the 
individual whose job it is to advocate on behalf of those taxpayers is 
not allowed to do so.
  Representative Steube has made it his mission to advance the 
interests of American taxpayers. It is fitting that he is leading the 
charge to give the National Taxpayer Advocate another tool to support 
taxpayers: the ability to file amicus briefs in court.
  To be clear, this authority is specifically tailored to ensure the 
advocate can take such action only in cases where the issue being 
litigated would broadly affect taxpayer rights.
  This bill received unanimous support in the Ways and Means Committee, 
and I look forward to advancing it through the House.
  Mr. Speaker, I reserve the balance of my time.
  Ms. CHU. Mr. Speaker, I yield myself such time as I may consume.
  Mr. Speaker, I rise today in support of H.R. 9498, the Taxpayer 
Advocate Participation Act. I thank my colleagues Mr. Steube and Ms. 
DelBene for their leadership on the bill.
  This bill would allow the National Taxpayer Advocate to file amicus 
briefs in court cases that broadly affect the rights of taxpayers. The 
National Taxpayer Advocate serves as the voice of the taxpayer within 
the Internal Revenue Service and before Congress. She is the head of 
the Taxpayer Advocate Service, which is an independent organization 
within the IRS that advocates for taxpayers' rights.
  Each year, the National Taxpayer Advocate submits an annual report to 
Congress outlining the top issues facing taxpayers along with the 
legislative recommendations to strengthen taxpayer rights, reduce 
taxpayer burden, and improve IRS performance.
  In the most recent annual report, the National Taxpayer Advocate 
recommended that Congress authorize her office to file amicus briefs on 
issues affecting fundamental taxpayers' rights. Current law does not 
authorize the National Taxpayer Advocate to submit amicus briefs and 
share her views on Federal tax cases broadly affecting taxpayer rights. 
This bill would provide such authority.
  This bill is a targeted, commonsense measure that ensures taxpayer 
voices are heard in Federal tax cases and reinforces fairness, 
transparency, and accountability in our tax system.
  Mr. Speaker, I reserve the balance of my time.
  Mr. SMITH of Missouri. Mr. Speaker, I yield such time as he may 
consume to the gentleman from Florida (Mr. Steube).
  Mr. STEUBE. Mr. Speaker, I thank the chairman for yielding.
  Mr. Speaker, I rise today in support of H.R. 9498, the Taxpayer 
Advocate Participation Act.
  At its core, this legislation is about a principle I have fought for 
throughout my time in Congress: Taxpayers deserve a fair shake from 
their Federal Government.
  Americans already face a tax code that is complicated enough. When 
the Federal Government is litigating a tax issue that could ultimately 
affect the rights of taxpayers across the country, the taxpayer should 
not be an afterthought.
  The National Taxpayer Advocate already serves as the voice of the 
taxpayer within our tax system. The advocate helps Americans resolve 
problems with the IRS, identifies systemic problems in tax 
administration, makes recommendations to Congress, and reports annually 
on the tax issues most frequently litigated in our courts.
  Yet under current law, when a Federal tax case raises an issue that 
could broadly affect taxpayer rights, the National Taxpayer Advocate is 
not authorized to appear as amicus curiae, or a friend of the court, to 
provide that taxpayer-focused perspective.
  That does not make any sense.
  If a court is considering an issue that could shape how the tax laws 
apply to Americans across the country, then taxpayers deserve to have 
their rights represented in that conversation. This bill closes that 
gap.
  This bill allows the National Taxpayer Advocate to participate as 
amicus curiae in Federal tax cases involving issues that may broadly 
affect taxpayer rights, particularly the rights contained in the 
Taxpayer Bill of Rights.
  This is a narrow, targeted reform. It does not authorize the National 
Taxpayer Advocate to represent individual taxpayers. It does not 
replace the Department of Justice or IRS chief counsel in litigation. 
It simply ensures that, in the cases with broader consequences for 
taxpayers, the courts can hear directly from the office Congress 
created to identify and protect those rights.

[[Page H5686]]

  Taxpayers fund this government. They should not have to fight an 
uphill battle just to make sure their rights are considered by it.
  That principle has guided my work to provide tax relief to Americans 
rebuilding after natural disasters, to protect taxpayers' privacy and 
due process rights when dealing with the IRS, and it guides this 
legislation as well.
  Earlier this year, the Ways and Means Committee advanced this bill 
with unanimous, bipartisan support.
  I thank Chairman Smith for his leadership in bringing this 
legislation forward, and I thank the gentlewoman from Washington State, 
Congresswoman DelBene, for working with me on this bill.
  Congresswoman DelBene and I have worked together on a number of 
bipartisan tax bills, and I appreciate her willingness to find common 
ground and work across the aisle when we can deliver meaningful results 
for taxpayers. Today's vote is another example of what we can 
accomplish when we put taxpayers first.
  Protecting the basic rights of American taxpayers should never be a 
bipartisan issue. Mr. Speaker, when the Federal Government writes the 
tax laws, administers the tax laws, and litigates the tax laws, 
taxpayers deserve a voice standing up for their rights. The Taxpayer 
Advocate Participation Act gives them one.

  Mr. Speaker, I urge my colleagues to support this bill.
  Mr. SMITH of Missouri. Mr. Speaker, I yield 3 minutes to the 
gentleman from Wisconsin (Mr. Grothman).
  Mr. GROTHMAN. Mr. Speaker, I thank Congressman Steube for drafting 
this piece of legislation.
  Mr. Speaker, I rise in support of H.R. 9498, the Taxpayer Advocate 
Participation Act.
  Taxpayers deserve a government that respects their rights, treats 
them fairly, and listens when legitimate concerns arise. When dealing 
with the IRS, families and small businesses should have confidence that 
their interests are being heard.
  It is not uncommon, unfortunately, that when you are dealing with the 
IRS, Mr. Speaker, and you think you have a problem, if you go to a 
lawyer, that lawyer right off the top is going to maybe even charge you 
more money than the amount that is being disputed.
  For a family or small business in Wisconsin, dealing with the IRS can 
be intimidating. The tax code is too complicated, professional 
assistance can be expensive, and resolving a dispute can take 
considerable time. These are people who have their own businesses to 
run and employees to pay.
  That is why it matters who has a voice when the courts consider 
questions affecting taxpayer rights.
  A Federal tax case may begin with a dispute involving one taxpayer, 
but we have to remember, the court's decision could establish a 
precedent affecting people across the country. The attorneys involved 
have a duty to represent their clients. Broader questions about how a 
ruling will affect other taxpayers may not receive the appropriate 
attention. The Taxpayer Advocate Participation Act would address the 
problem.
  This legislation would allow the National Taxpayer Advocate, with the 
court's permission, to submit a friend of the court brief in Federal 
tax cases involving issues that broadly affect taxpayer rights. That 
would give the court an additional perspective on the practical 
consequences of its decision. As I mentioned, to pay a private attorney 
to do that may be prohibitive for the taxpayer.
  The advocate would not become the personal attorney. This is a 
focused authority to address questions with consequences beyond an 
individual case. Congress should welcome that perspective. 
Understanding how a legal interpretation will affect ordinary Americans 
can help courts make better informed decisions and help prevent 
problems from spreading throughout the tax system.
  Taxpayer protections must have practical value when a person is 
dealing with the Federal Government. Giving the National Taxpayer 
Advocate this limited role is a sensible step towards making those 
protections more meaningful.
  Mr. Speaker, I would like to, one more time, thank Congressman Steube 
and Chairman Smith for their leadership on this bipartisan legislation, 
and I urge my colleagues to vote ``aye.''
  Ms. CHU. Mr. Speaker, in closing, as the voice of the taxpayer, it is 
critical that the National Taxpayer Advocate can provide her expertise 
and insights for court cases that impact taxpayers. This bill will 
ensure just that.
  Mr. Speaker, I urge my colleagues on both sides of the aisle to 
support this bill, and I yield back the balance of my time.
  Mr. SMITH of Missouri. Mr. Speaker, I yield myself the balance of my 
time.
  Mr. Speaker, Congress has a responsibility to make sure that American 
taxpayers have a voice when their rights and interests are at stake. 
The Taxpayer Advocate Participation Act is a targeted approach to do 
just that, giving the taxpayer advocate another tool to advocate for 
taxpayers in cases where the outcome could affect their rights. As the 
National Taxpayer Advocate has said, this authority is expected to be 
used sparingly.
  A similar authority already exists at the Small Business 
Administration where the chief counsel for advocacy can champion the 
rights of small businesses before a court of law. The American taxpayer 
deserves the same.
  Mr. Speaker, I urge my colleagues to support this legislation, and I 
yield back the balance of my time.

                              {time}  2050

  The SPEAKER pro tempore. The question is on the motion offered by the 
gentleman from Missouri (Mr. Smith) that the House suspend the rules 
and pass the bill, H.R. 9498, as amended.
  The question was taken; and (two-thirds being in the affirmative) the 
rules were suspended and the bill, as amended, was passed.
  A motion to reconsider was laid on the table.

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