Taxpayer Advocate Participation Act

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.

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. 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.

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.

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.

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.

Mr. Speaker, I yield such time as he may consume to the gentleman from Florida (Mr. Steube).

Mr. Speaker, I yield 3 minutes to the gentleman from Wisconsin (Mr. Grothman).

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.

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.''

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. 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.