Strengthening Taxpayer Advocacy Act

This bill changes federal tax law to expand the powers of the National Taxpayer Advocate, an office within the IRS that helps taxpayers with problems. It would let the Advocate make personnel decisions for any officer or employee of the Office of the Taxpayer Advocate, starting 12 months after enactment. It would require the IRS Commissioner, upon request, to give the Advocate's office access to taxpayer records, IRS legal advice, and taxpayer meetings, generally within 2 weeks of a written request. It would also repeal a rule that pauses certain time limits when taxpayers seek help from the Advocate. It would also allow the IRS and the Advocate's office to spend money during a government shutdown to help taxpayers facing economic hardship.

Full text and official record on Congress.gov

Sponsors

• Ben Ray Luján Democrat sponsor
• 1 cosponsors