Taxpayer Advocate Participation Act

Hozzl · 2026-09-09T13:09:57Z

Explore the details of House Bill 9498 Taxpayer Advocate Participation Act currently in Congress. Get insights into its purpose, current status, sponsors, and potential impact on Taxation. Stay informed on legislative developments.

9/9/2026, 1:09 PM

Summary of Bill HR 9498

The Taxpayer Advocate Participation Act, introduced in the 119th Congress as H.R. 9498 on June 29, 2026, aims to enhance taxpayer advocacy by potentially involving taxpayer advocates in key decision-making processes. The bill's key provisions likely focus on increasing the role and influence of taxpayer advocates within the tax system, potentially granting them more authority to represent and protect taxpayer interests. Specific directives or actions proposed in the bill may include outlining formal mechanisms for taxpayer advocates to participate in tax policy discussions or decision-making forums. More detailed information can be found in the official PDF version of the bill available at the provided link.

Congressional Summary of HR 9498

Taxpayer Advocate Participation Act

This bill authorizes the National Taxpayer Advocate to appear as amicus curiae and submit amicus briefs in a U.S. court in cases involving federal tax law.

Further, the bill requires federal courts to permit such appearances. (An amicus curiae is a person or group that is not a party in a court case but has an interest in the case and may be permitted to submit a brief, known as an amicus brief, to the court in relation to the case.) Under the bill, the National Taxpayer Advocate may present the views of the National Taxpayer Advocate in such a case only with respect to an issue which may broadly affect certain rights of taxpayers.

As background, the National Taxpayer Advocate leads the Taxpayer Advocate Service, which is an independent organization within the Internal Revenue Service (IRS) responsible for helping taxpayers resolve problems with the IRS. The National Taxpayer Advocate is also responsible for proposing administrative and legislative changes to mitigate such problems. Under current law, the National Taxpayer Advocate is not authorized to appear as amicus curiae or submit amicus briefs in cases involving federal tax law.

Read the Full Bill

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Current Status of Bill HR 9498

Bill HR 9498 is currently in the status of Bill Introduced since June 29, 2026. Bill HR 9498 was introduced during Congress 119 and was introduced to the House on June 29, 2026. Bill HR 9498's most recent activity was Placed on the Union Calendar, Calendar No. 699. as of September 8, 2026

Bipartisan Support of Bill HR 9498

Total Number of Sponsors

Democrat Sponsors

Republican Sponsors

Unaffiliated Sponsors

Total Number of Cosponsors

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Republican Cosponsors

Unaffiliated Cosponsors

Policy Area and Potential Impact of Bill HR 9498

Primary Policy Focus

Taxation

Alternate Title(s) of Bill HR 9498

Taxpayer Advocate Participation Act

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.