Taxpayer Advocate Continuity Act

This bill would let the IRS Commissioner and the Office of the Taxpayer Advocate keep spending money during a government shutdown, when Congress has not passed funding for the IRS. Normally, federal law bars agencies from spending money before Congress approves it. Under this bill, they could take on costs in advance of funding to help taxpayers who are facing, or may face, economic hardship because of something the IRS did or failed to do. They could also spend money to carry out Taxpayer Assistance Orders issued under federal tax law.

Full text and official record on Congress.gov

Sponsors

• Thomas R. Suozzi Democrat sponsor
• 0 cosponsors