This bill changes the Internal Revenue Code to let the National Taxpayer Advocate appear as amicus curiae (a friend of the court) in any United States court case related to federal tax law. The Advocate may speak only about issues that may broadly affect taxpayer rights, especially the rights mentioned in section 7803(a)(3). A federal court must grant the Advocate's request to appear. The change would take effect on the date the bill becomes law.
If this becomes law, the National Taxpayer Advocate could file amicus briefs in federal tax cases to present views about issues that broadly affect taxpayer rights. The Advocate's statements would be limited to those kinds of issues. No publicly available information is provided about how often or in which cases this would occur.
No publicly available information about costs or savings for the IRS, the courts, or taxpayers.
No publicly available information.
No publicly available information.