Referred to the House Committee on Ways and Means.
The bill authorizes the National Taxpayer Advocate (an IRS Office of the Taxpayer Advocate official) to appear as amicus curiae in any United States court action related to Federal tax law. The Advocate may present views only on issues that may broadly affect taxpayers' rights, particularly those referenced in subsection (a)(3).
Whether mandating courts to accept Advocate appearances removes proper judicial discretion.
Relative to its intended legislative type, this bill clearly and concisely creates an administrative authority by amending the Internal Revenue Code to permit the National Taxpayer Advocate to appear as amicus curiae in federal tax cases and to require courts to allow such appearances.
The bill authorizes the National Taxpayer Advocate (an IRS Office of the Taxpayer Advocate official) to appear as amicus curiae in any United States court action related to Federal tax law.
The Advocate may present views only on issues that may broadly affect taxpayers' rights, particularly those referenced in subsection (a)(3).
The statute requires a federal court to grant the Advocate's application to appear.
Narrow, administrative reform with low fiscal impact increases chances, though judicial or procedural objections could slow progress.
Relative to its intended legislative type, this bill clearly and concisely creates an administrative authority by amending the Internal Revenue Code to permit the National Taxpayer Advocate to appear as amicus curiae in federal tax cases and to require courts to allow such appearances.
Whether mandating courts to accept Advocate appearances removes proper judicial discretion.
These are examples from the analysis, not a ranked list of the most-affected groups.
Whether mandating courts to accept Advocate appearances removes proper judicial discretion.
Generally favorable.
This expands an independent advocate's formal role defending taxpayer rights and highlighting systemic harms.
It is seen as strengthening procedural protections for low-income and vulnerable taxpayers.
Cautious support.
The change is a modest procedural expansion likely to improve expertise in tax cases, but mandating courts to allow appearances raises separation and workload questions.
Mildly supportive but wary.
Supports stronger taxpayer protections against IRS overreach, but concerned about expanding an executive-branch advocate's role and mandating court acceptance of appearances.
Reached or meaningfully advanced
Reached or meaningfully advanced
Still ahead
Still ahead
Still ahead
Narrow, administrative reform with low fiscal impact increases chances, though judicial or procedural objections could slow progress.
The bill has not accumulated any surfaced votes yet.
Whether mandating courts to accept Advocate appearances removes proper judicial discretion.
Narrow, administrative reform with low fiscal impact increases chances, though judicial or procedural objections could slow progress.
Relative to its intended legislative type, this bill clearly and concisely creates an administrative authority by amending the Internal Revenue Code to permit the National Taxpayer Advocate to appear as amicus curiae in…
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