Taxpayer Advocate Continuity Act

[Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [H.R. 8208 Introduced in House (IH)]

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119th CONGRESS 2d Session H. R. 8208

To maintain operations of the Office of the Taxpayer Advocate during a lapse in appropriations with respect to the Internal Revenue Service, and for other purposes.

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IN THE HOUSE OF REPRESENTATIVES

April 6, 2026

Mr. Suozzi introduced the following bill; which was referred to the Committee on Ways and Means

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A BILL

To maintain operations of the Office of the Taxpayer Advocate during a lapse in appropriations with respect to the Internal Revenue Service, and for other purposes.

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

This Act may be cited as the ``Taxpayer Advocate Continuity Act''.

SEC. 2. OPERATIONS TO ASSIST TAXPAYERS EXPERIENCING HARDSHIPS DURING LAPSE IN APPROPRIATIONS.

Notwithstanding section 1341(a) of title 31, United States Code, during any lapse in appropriations, the Commissioner and the Office of the Taxpayer Advocate may incur obligations in advance of appropriations for such amounts as may be necessary-- (1) to assist any taxpayer who is or may be experiencing an economic hardship (within the meaning of section 6343(a)(1)(D) of the Internal Revenue Code of 1986) as a result of any action or inaction by the Internal Revenue Service; and (2) for the purpose of complying with any Taxpayer Assistance Order issued pursuant to section 7811 of such Code. <all>