119th Congress · introduced in the House · Jun 29, 2026
Taxpayer Advocate Participation Act
Official title from Congress.gov
Latest action (Sep 16, 2026): Received in the Senate and Read twice and referred to the Committee on Finance.
View on Congress.govPolicy area: Taxation
Congressional Research Service summary, version: Introduced in House (Jun 29, 2026)
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.
Includes amendment, cloture, and procedural votes. Each is labeled with its exact question; only a passage question is a vote to pass the bill.
No recorded roll calls on this bill in coverage.
Received in the Senate and Read twice and referred to the Committee on Finance.
Motion to reconsider laid on the table Agreed to without objection.
On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. (text: CR H5685)
Passed/agreed to in House: On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote.
DEBATE - The House proceeded with forty minutes of debate on H.R. 9498.
Considered under suspension of the rules. (consideration: CR H5685-5686)
Mr. Smith (MO) moved to suspend the rules and pass the bill, as amended.
Placed on the Union Calendar, Calendar No. 699.
Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-799.
Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-799.
Ordered to be Reported in the Nature of a Substitute by the Yeas and Nays: 39 - 0.
Committee Consideration and Mark-up Session Held
Referred to the House Committee on Ways and Means.
Introduced in House
Introduced in House
Actions from Congress.gov, newest first.
Judicial procedure and administration · Tax administration and collection, taxpayers
LD-2 reports whose issue descriptions explicitly cite this bill (bill type and number validated against Congress.gov records). A citation does not establish the client's position or any contact with a member.
Loading lobbying reportsCoverage: reports for 2025 onward, posted Jan 1, 2025 through Oct 23, 2026.
4 citations.
NATIONAL TAXPAYERS UNION · lobbying firm or registrant: NATIONAL TAXPAYERS UNION
2026 Q3 report (Jul 1, 2026 – Sep 30, 2026) · posted Oct 21, 2026 · issue area: Taxation/Internal Revenue Code
$30,000
Spent on own lobbying
HR 9720DC Taxing Authority Act S 3931TAS Act HR 10334EFIN Verification Act of 2025 HR 9496End Tax Penalties on American Hostages Act HR 9498Taxpayer Advocate Participation Act HR 9501AI Tax Integrity Act HR 9499Protecting Taxpayers from Ghost Prepayers Act HR 1Working Families Tax Cuts H.R. 10357Dig…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
NATIONAL TREASURY EMPLOYEES UNION · lobbying firm or registrant: NATIONAL TREASURY EMPLOYEES UNION
2026 Q3 report (Jul 1, 2026 – Sep 30, 2026) · posted Oct 19, 2026 · issue area: Government Issues
$310,000
Spent on own lobbying
…other purposes. H.R. 9402, Stop Spying Bosses Act S. 4831, Stop Spying Bosses Act H.R. 9444, Support our Firefighters Act S. 4271, Support our Firefighters Act H.R. 9498, Taxpayer Advocate Participation Act H.R. 9519, Social Security 2100 Act H.R. 9566, To establish a pilot program for use by U.S. Customs and Border Protection…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
NATIONAL TAXPAYERS UNION · lobbying firm or registrant: NATIONAL TAXPAYERS UNION
2026 Q2 report (Apr 1, 2026 – Jun 30, 2026) · posted Jul 21, 2026 · issue area: Taxation/Internal Revenue Code
$30,000
Spent on own lobbying
…R 10468 (previous Congress)Tax Fairness for Americans Abroad Act N/AThird Party Litigation tax deduction HR 9504Tax deductions for nonprofit hospitals HR 7972, HR 9498, HR 9501Taxpayer rights/tax administration improvements
Congress inferred from the report year; bill number matches Congress.gov records and the bill predates the report; no title was cited with it. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
NATIONAL TREASURY EMPLOYEES UNION · lobbying firm or registrant: NATIONAL TREASURY EMPLOYEES UNION
2026 Q2 report (Apr 1, 2026 – Jun 30, 2026) · posted Jul 20, 2026 · issue area: Government Issues
$340,000
Spent on own lobbying
…other purposes. H.R. 9402, Stop Spying Bosses Act S. 4831, Stop Spying Bosses Act H.R. 9444, Support our Firefighters Act S. 4271, Support our Firefighters Act H.R. 9498, Taxpayer Advocate Participation Act H.R. 9519, Social Security 2100 Act H.R. 9566, To establish a pilot program for use by U.S. Customs and Border Protection…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing