Rep. Steube’s Bipartisan Bill to Strengthen Taxpayer Rights Unanimously Passes House Ways and Means Committe
WASHINGTON – The House Committee on Ways and Means today unanimously passed H.R. 9498, the Taxpayer Advocate Participation Act (TAPA), bipartisan legislation led by Congressman Greg Steube (R-Fla.) alongside Congresswoman Suzan DelBene (D-Wash.) to authorize the National Taxpayer Advocate (NTA) to file amicus briefs in federal courts in support of fundamental taxpayer rights, particularly those contained in the Taxpayer Bill of Rights.
Under current law, the National Taxpayer Advocate, often called “the voice of the taxpayer,” is not authorized to submit amicus briefs in federal tax litigation, even in cases that could set precedent affecting the rights of taxpayers nationwide. TAPA closes that gap by amending Section 7803(c)(2) of the Internal Revenue Code to allow the NTA to present the Advocate’s views in court on issues that may broadly affect the rights described in the Taxpayer Bill of Rights.
“When a federal court is deciding a case that may affect the rights of many or all taxpayers, it would benefit all for the National Taxpayer Advocate to submit an amicus brief to share her views as the voice of the taxpayer. This bill is a narrow, common-sense fix. This authority is expected to be used sparingly, similar to the authority exercised by the Small Business Administration’s Chief Counsel for Advocacy,” said Rep. Steube. “This is a bipartisan effort, and I am honored to work with Representative DelBene, because protecting taxpayers and improving their right to representation should not be a partisan issue.”
“The National Taxpayer Advocate exists precisely to defend the rights of taxpayers, whether those rights are threatened by legislation, regulation, or litigation,” said Ways and Means Committee Chairman Jason Smith (MO-08). “An amicus brief is a common occurrence in judicial proceedings to ensure the court has relevant information pertaining to the case before it. Under the Taxpayer Advocate Participation Act, the National Taxpayer Advocate will no longer be denied the opportunity to use this avenue to impart its expertise – particularly when the interests of taxpayers could be impacted. With this legislation, Representative Steube is building on his personal record as a tireless advocate for American taxpayers, and I applaud his leadership.”
“The National Taxpayers Union (NTU) commends Representative Steube’s leadership in crafting the Taxpayer Advocate Participation Act. This practical reform strengthens taxpayer protections by ensuring courts can benefit from the National Taxpayer Advocate’s expertise in legal proceedings that impact core taxpayer rights,” said Alexander Ciccone, Policy and Government Affairs Manager at NTU. “Allowing the Advocate to provide courts with its input isn’t just a question of promoting a more efficient tax system—it’s fundamentally about restoring trust in government by ensuring the American people have an independent voice that advocates for the fair and consistent application of tax laws.”
TAPA is supported by a broad coalition of taxpayer advocacy and business organizations, including the National Taxpayers Union, Small Business & Entrepreneurship (SBE) Council, Intuit, 60 Plus Association, and National Association of Consumer Advocates.
TAPA is modeled on the National Taxpayer Advocate’s 2026 Purple Book, which recommended granting the NTA amicus authority comparable to that already held by the SBA’s Chief Counsel for Advocacy. The bill’s scope is intentionally limited: it does not authorize the National Taxpayer Advocate to represent individual taxpayers or to replace the Department of Justice or IRS Chief Counsel in litigation. Courts would be required to grant the NTA’s application to appear as amicus curiae for the purposes described in the bill.
The Office of the Taxpayer Advocate already assists taxpayers in resolving disputes with the IRS, identifies systemic problems in tax administration, and reports annually to Congress on the ten most litigated tax issues. TAPA would allow the Advocate to bring that same expertise directly before federal courts in cases with broad implications for taxpayer rights.
TAPA now heads to the full House of Representatives for consideration. Rep. Steube urged his colleagues to support the bill.
The bill can be read in its entirety here.