H.R. 8208 – Taxpayer Advocate Continuity Act

AI-Generated Summary

Updated April 14, 2026 at 4:52 PM UTC

The Taxpayer Advocate Continuity Act lets the Office of the Taxpayer Advocate keep operating and provide aid to taxpayers even if there is a lapse in federal funding for the IRS. It overrides the usual rule that prevents spending before an appropriation is passed, so the office can still help people in economic hardship and comply with court‑ordered assistance.

Key Provisions

Allows the Commissioner and the Office of the Taxpayer Advocate to spend money in advance of a new appropriations bill when there is a funding gap for the IRS.
The advance spending can be used to help taxpayers who are facing economic hardship because of IRS actions or inactions.
It also permits spending needed to follow any Taxpayer Assistance Order issued under the tax code.

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

April 6, 2026

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HouseIntro Referral

Introduced in House

April 6, 2026

HouseIntro Referral

Referred to the House Committee on Ways and Means.

Ways and Means Committee

April 6, 2026

Bill Text

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Introduced in HouseIssued April 6, 2026

I

119th CONGRESS

2d Session

H. R. 8208

IN THE HOUSE OF REPRESENTATIVES

April 6, 2026

Mr. Suozzi introduced the following bill; which was referred to the Committee on Ways and Means

A BILL

To 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.