This bill lets the Commissioner of the Internal Revenue Service and the Office of the Taxpayer Advocate keep incurring obligations during a lapse in appropriations for the IRS. It says this can be done despite the usual rule in 31 U.S.C. 1341(a) that limits spending before Congress approves funds. The allowed activities are limited to helping taxpayers who are or may be experiencing an economic hardship (as defined in Internal Revenue Code section 6343(a)(1)(D)) and to carrying out any Taxpayer Assistance Order under IRC section 7811.
If Congress does not pass IRS funding and there is a lapse in appropriations, the Office of the Taxpayer Advocate could continue to operate for the specific purpose of helping people who face economic hardship related to IRS actions or inactions. The office could also continue to comply with Taxpayer Assistance Orders during that funding lapse.
No publicly available information on projected costs. The bill authorizes the IRS Commissioner and the Office of the Taxpayer Advocate to incur obligations in advance of appropriations for the limited purposes described above.
The bill's stated purpose is to maintain operations of the Office of the Taxpayer Advocate during a lapse in appropriations so taxpayers experiencing economic hardship can get assistance and so Taxpayer Assistance Orders can be carried out.
No publicly available information.