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Committee approves measure letting National Taxpayer Advocate file amicus briefs in tax cases
Summary
HR 9498 would authorize the National Taxpayer Advocate to file amicus curiae briefs in federal tax litigation affecting taxpayer rights; the committee approved the bill with a technical substitute and minimal fiscal effect.
The Ways and Means Committee voted to report HR 9498, the Taxpayer Advocate Participation Act, which authorizes the National Taxpayer Advocate (NTA) to appear as amicus curiae in federal tax litigation on issues affecting the rights of taxpayers.
Representative Stwie, sponsor of the bill, described it as a narrow, commonsense fix modeled in part on other independent advocacy offices that file briefs to present the viewpoint of affected constituencies. Tom Bartold of the Joint Committee on Taxation said the authority would be limited to issues that broadly affect taxpayer rights and that it is expected to be used sparingly; JCT staff estimated a negligible effect on federal receipts.
Committee action: Members agreed to an amendment in the nature of a substitute and reported the bill favorably by voice and roll-call; the committee vote was overwhelmingly in favor (39–0 or 40–0 depending on the recorded tally). The measure now moves to the House floor with technical staff authorization.
Why it matters: The change gives an independent office charged with taxpayer protection the ability to present the advocate’s perspective to courts when broader taxpayer rights are at issue, though the authority is narrowly framed to avoid agency‑litigation conflicts.
Next steps: If enacted, the NTA would prepare internal standards for when to file as amicus and the Department of Justice and Treasury counsel offices would coordinate consistent procedures for those appearances.
