Lets taxpayer advocate file briefs in tax cases

Allows the National Taxpayer Advocate to file friend-of-the-court briefs in federal tax cases, something current law does not permit.

• The advocate could give the office's views in federal tax cases it is not part of
• Courts would be required to allow these briefs
• Briefs could only address issues that may broadly affect taxpayer rights
• The advocate runs the Taxpayer Advocate Service, an independent office within the IRS

Passed the House · Senate's turn

Read the full bill