[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 9498 Introduced in House (IH)]

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119th CONGRESS
  2d Session
                                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.


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                    IN THE HOUSE OF REPRESENTATIVES

                             June 29, 2026

Mr. Steube (for himself and Ms. DelBene) introduced the following bill; 
         which was referred to the Committee on Ways and Means

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                                 A BILL


 
 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.

    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 shall 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 subsection shall 
take effect on the date of the enactment of this Act.
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