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H.R. 6332House118th Congress (2023-2025)In Committee

Strengthen Taxpayer Rights Act of 2023

Sponsored by Monica De La CruzRep. Monica De La Cruz (R-TX)
Introduced November 9, 2023

AI-Generated Summary

Updated January 20, 2026 at 1:00 PM UTC

The Strengthen Taxpayer Rights Act of 2023 changes the tax code to protect taxpayers during appeal conferences. It requires that, except for staff from the Independent Office of Appeals, no IRS employee can take part in a conference to resolve a dispute unless the taxpayer gives consent. The rule applies to any appeal conference held after the law takes effect.

Key Provisions

  • Adds a new paragraph to Section 7803(e) stating that IRS staff (other than Independent Office of Appeals employees) may not appear in an appeal conference without the taxpayer’s consent.
  • The restriction becomes effective for all conferences held after the law’s enactment.

Legislative Activity

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1 earlier action
HouseIntro Referral Latest Action

Referred to the House Committee on Ways and Means.

Ways and Means Committee

November 9, 2023

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HouseIntro Referral

Introduced in House

November 9, 2023

HouseIntro Referral

Referred to the House Committee on Ways and Means.

Ways and Means Committee

November 9, 2023

Floor Debate

1 member

What members said about H.R. 6332 on the floor

1 Republican
Monica De La Cruz
Rep. Monica De La CruzR-TX-15 · Apr 10, 2024

Mr. Speaker, as the IRS' tax filing deadline quickly approaches, safeguarding the rights of taxpayers across our Nation is top of mind for me and for all Americans. Mr. Speaker, I rise today to…

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Bill Text

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Introduced in HouseIssued November 9, 2023

I

118th CONGRESS

1st Session

H. R. 6332

IN THE HOUSE OF REPRESENTATIVES

November 9, 2023

Ms. De La Cruz (for herself, Mr. Weber of Texas, and Mr. Gooden of Texas) introduced the following bill; which was referred to the Committee on Ways and Means

A BILL

To 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 2023.

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 section.