Authorize the National Taxpayer Advocate to appear as amicus curiae in federal tax cases involving issues that may broadly affect taxpayer rights.

“American taxpayers deserve someone in their corner when their rights are at stake in federal court,” said Rep. Steube. “The National Taxpayer Advocate already fights for taxpayers across the country, but current law does not authorize the Advocate to weigh in on court cases that could impact millions of Americans. My bill closes that gap and makes sure the taxpayer’s voice is heard. I’m pleased to see the House pass TAPA , and I urge the Senate to get it to President Trump’s desk.”

Steube committed through TAPA to close the statutory gap preventing the National Taxpayer Advocate from weighing in on federal tax cases affecting taxpayer rights, and urged Senate action to send the bill to the president.

Rep. Steube’s Bill to Strengthen Taxpayer Rights Passes House, Heads to U.S. Senate – Congressman Steube
primary · press_release · model gpt-5.5

AN 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. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. Short title . This Act may be cited as the “Taxpayer Advocate Participation Act”. SEC. 2. Authorization for National Taxpayer Advocate to appear as amicus curiae in Federal tax cases . (a) In general .— Section 7803(c)(2) of the Internal Revenue Code of 1986 is amended by adding at the end the following new subparagraph: “(F) A PPEARANCES AS AMICUS CURIAE.— “(i) I N GENERAL.—The National Taxpayer Advocate may appear as amicus curiae in any action brought in a court of the United States related to Federal tax law. In any such action, the National Taxpayer Advocate may present the views of the National Taxpayer Advocate only with respect to an issue which may broadly affect the rights of taxpayers, particularly the rights described in subsection (a)(3).

H.R. 9498 would amend the Internal Revenue Code to let the National Taxpayer Advocate appear as amicus curiae in federal tax cases involving issues broadly affecting taxpayer rights.

H. R. 9498 (Referred-in-Senate)
primary · other · model gpt-5.5

verified · Source version 78832 · locator 1794

Sponsors W. Gregory Steube(FL)

Fetched verbatim passage. AI summary (separate from source): Official GovInfo bill details identify W. Gregory Steube as the sponsor of H.R. 9498, the vehicle matching the commitment.

unresolved same_term A for effort

H.R. 9498 (RH) - Taxpayer Advocate Participation Act - BILLS-119hr9498rh | Content Details | GovInfo
secondary · model gpt-5.5 · confidence 96%

verified · Source version 78834 · locator 11719

H.R. 9498 was ordered favorably reported to the House of Representatives as amended by a roll call vote of 39 yeas to 0 nays

Fetched verbatim passage. AI summary (separate from source): The House Ways and Means Committee unanimously reported Steube's bill, showing concrete legislative effort in the lookback window, but not enactment.

unresolved same_term A for effort

House Report 119-799 - TAXPAYER ADVOCATE PARTICIPATION ACT
secondary · model gpt-5.5 · confidence 95%

verified · Source version 78836 · locator 902

The National Taxpayer Advocate may appear as amicus curiae in any action brought in a court of the United States related to Federal tax law.

Fetched verbatim passage. AI summary (separate from source): The engrossed House bill contains the substantive authorization that would satisfy the commitment if enacted.

unresolved same_term A for effort

H.R. 9498 (EH) - Taxpayer Advocate Participation Act
secondary · model gpt-5.5 · confidence 96%

unverified · Source version 78838 · locator unknown

the rules were suspended and the bill, as amended, was passed.

Unverified model/legacy excerpt; not proof. AI summary (separate from source): The Congressional Record confirms House passage of H.R. 9498 during the lookback window, a significant step but not final enactment.

unresolved same_term A for effort

CREC-2026-09-15.pdf
secondary · model gpt-5.5 · confidence 95%

verified · Source version 78818 · locator 123

Received; read twice and referred to the Committee on Finance

Fetched verbatim passage. AI summary (separate from source): After House passage, the bill was referred to Senate Finance rather than enacted, leaving the commitment unresolved as of October 2, 2026.

unresolved same_term A for effort

H. R. 9498 (Referred-in-Senate)
primary · model gpt-5.5 · confidence 96%

unverified · Source version 78840 · locator unknown

current law does not authorize the National Taxpayer Advocate to submit an amicus brief in a federal tax case.

Unverified model/legacy excerpt; not proof. AI summary (separate from source): The National Taxpayer Advocate's official legislative recommendations identify the policy gap the commitment seeks to close; absent enactment, the authority remained unresolved.

unresolved same_term

ARC25_PurpleBook.pdf
secondary · model gpt-5.5 · confidence 94%