Bill · S. 5162· Senate(119-S-5162)
Strengthening Taxpayer Advocacy Act
- Introduced
- 7/29/2026
- Last activity
- 7/29/2026 — Read twice and referred to the Committee on Finance.
- Sponsored by
- Ben Luján
- Cosponsors
- - 0 - 1
- Introduced
- In Committee
What this bill would do
This bill is called the Strengthening Taxpayer Advocacy Act. It aims to give the National Taxpayer Advocate more power to run personnel decisions for the Office of the Taxpayer Advocate. The bill also forces the Internal Revenue Service Commissioner to give the Office of the Taxpayer Advocate better access to taxpayer information, legal advice, and meetings. Additionally, the legislation repeals the limitation period suspension for taxpayers seeking assistance from the Taxpayer Advocate Service. Finally, the bill allows the Commissioner and the Office of the Taxpayer Advocate to keep working and spend money during a government shutdown to help taxpayers facing economic hardships.
Yes· 3 of 4
Does this protect the right to fair treatment by the courts?+6
The bill improves due process for taxpayers by enhancing the oversight and information-gathering capabilities of the National Taxpayer Advocate.
Does this make what the government does easier for the public to see?+5
The bill enhances transparency by requiring the Commissioner to report failures to provide information access to the National Taxpayer Advocate.
Would households on low incomes be better off under this?+5
The bill provides resources to assist taxpayers facing economic hardships due to IRS action or inaction.
The opposite
No question was scored the opposite.
Who it would affect, and how
Potential Positive Impacts for People
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Section 2: This section gives the National Taxpayer Advocate the authority to make personnel decisions for any officer or employee of the Office of the Taxpayer Advocate. This is a positive step because it allows the office to better manage its own staff to help everyday people dealing with tax issues.
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Section 3: This provision requires the Internal Revenue Service Commissioner to provide the Office of the Taxpayer Advocate with requested tax returns, internal legal advice, documents, and meeting access within two weeks. This helps hold officials accountable and ensures the advocate can properly help taxpayers and prepare reports.
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Section 5: This section allows the Commissioner and the Office of the Taxpayer Advocate to spend money and operate during a lapse in government appropriations to assist taxpayers experiencing economic hardships. This is a direct benefit for people who find themselves in financial distress because of Internal Revenue Service actions during a government shutdown.
Potential Negative Impacts for People
- Section 4: This section repeals the limitation period suspension for taxpayers seeking assistance from the Taxpayer Advocate Service. Because the provided text does not explain the broader context or consequences of removing this suspension, it could potentially burden individuals by altering the timelines that protect taxpayers while they seek help, though the text only explicitly states the removal of the subsection.
Groups and Interests Ranking
Every group the model scored this bill for, from -10 to +10. Hover a score for the reason it gave.
- Governance And Ideology
- Improves Due Process+6Improves Government Transparency+5
- Demographic And Interest Groups
- Good For Low Income Households+5Good For Middle Class Households+3
- 7/29/2026
- Read twice and referred to the Committee on Finance.
- 1 Cosponsor added.
- Introduced in Senate
3 bills Congress.gov lists as related to this one — companions in the other chamber, earlier versions, and bills this one absorbed or was folded into.
Todd YoungRepublican · Indiana