Taxpayer Advocate Participation Act

119th Congress Introduced by Suzan DelBene and 1 co-sponsor

The bill adds a statutory right for the National Taxpayer Advocate to appear as amicus curiae in federal tax cases to address issues affecting broad taxpayer rights.

Committee Consideration and Mark-up Session Held

Summary of HR 9498 (Taxpayer Advocate Participation Act)

Purpose

The bill amends the Internal Revenue Code to authorize the National Taxpayer Advocate to appear as amicus curiae (friend of the court) in federal tax cases.

The aim is to ensure the National Taxpayer Advocate can present views on issues that may broadly affect taxpayers’ rights.

Key Provisions

Amicus Authority Added

Section 7803(c)(2) of the Internal Revenue Code is amended by adding a new subparagraph (F) granting authority for the National Taxpayer Advocate to appear as amicus curiae in any action brought in a U.S. court related to Federal tax law.
The Advocate may present views only on issues that may broadly affect taxpayers’ rights, particularly those described in the Advocate’s own description of rights (referenced in subsection (a)(3)).

Judicial Access and Process

Federal courts must consider and grant the National Taxpayer Advocate’s application to appear as amicus curiae in the specified actions, for the purposes described above.

Effective Date

The amendment takes effect on the date of enactment of the bill.

Who is Affected

National Taxpayer Advocate (NTA)

Receives explicit statutory authority to participate as an amicus curiae in federal tax cases.

Taxpayers and Taxpayer Rights

The NTA’s participation is limited to issues that may broadly affect taxpayer rights, potentially influencing judicial considerations in federal tax matters.

Federal Courts

Courts would be required to grant the NTA’s amicus application in eligible cases.

Procedural and Timeline Aspects

Introduction and Referral

Introduced June 29, 2026, in the House of Representatives; referred to the Committee on Ways and Means.

Committee Action

June 29, 2026: Ordered to be reported in the nature of a substitute (39-0) after a markup.
July 1, 2026: Reported as a substitute with a favorable vote; indicating passage of the bill out of committee.

Enactment Timeline

The bill would become law on the date of enactment if enacted by Congress and signed by the President.

Practical Implications

Potentially enhances the federal judiciary’s consideration of taxpayer rights by incorporating the NTA’s perspective in cases involving federal tax law.

Provides a formal mechanism for the NTA to advocate on systemic issues affecting taxpayers rather than solely addressing individual cases.

Operational details (e.g., scope of participation, standards for amicus briefs) would be governed by court rules and the existing statutory framework governing amicus filings.

Notes

The bill is supported by both a primary sponsor (Mr. Steube) and a co-sponsor (Ms. DelBene).

The summary here reflects the bill’s stated text and procedural history as of the most recent committee actions.