The U.S. House of Representatives approved a bipartisan measure Tuesday that would give the National Taxpayer Advocate a new court-related authority: seeking to participate as a friend of the court in federal tax cases involving issues that could affect large numbers of taxpayers. The bill passed under suspension of the rules by voice vote, so there is no record of how individual members voted. It now goes to the Senate.
H.R. 9498, known as the Taxpayer Advocate Participation Act, would authorize the National Taxpayer Advocate to appear as amicus curiae in federal tax cases, according to GovTrack. Under current statute, the National Taxpayer Advocate is barred from filing amicus briefs in federal court, according to reporting from the Tampa Free Press. The bill was co-sponsored by Florida Republican Rep. Greg Steube and Washington Democratic Rep. Suzan DelBene, per the same report.
The measure would amend section 7803(c)(2) of the Internal Revenue Code of 1986, according to the legislative text reviewed by Tax Notes. The proposed text would require a U.S. court to grant the National Taxpayer Advocate's application to appear in qualifying cases and would make the change effective on the date of enactment.
What the Bill Would and Wouldn't Do
The Taxpayer Advocate Participation Act would allow the National Taxpayer Advocate to weigh in on systemic legal questions, but only with respect to an issue that may broadly affect the rights of taxpayers, per the taxnotes.com legislative text. According to the Tampa Free Press, the bill does not authorize the National Taxpayer Advocate's office to represent individual taxpayers — its reach is limited to cases with wider implications for taxpayer rights, not one-off disputes.
The Advocate's Existing Mission
The National Taxpayer Advocate's 2024 Purple Book says Internal Revenue Code section 7803(c)(2)(A) directs the Office of the Taxpayer Advocate to help taxpayers resolve problems with the IRS, identify recurring problems and recommend administrative and legislative remedies. The Taxpayer Advocate Service describes itself as an independent organization within the IRS, while the Purple Book says current law does not authorize the National Taxpayer Advocate to submit an amicus curiae brief in a federal tax case, according to the National Taxpayer Advocate's 2024 Purple Book.
Authorizing amicus participation was also an existing recommendation of the office, rather than an idea introduced only by H.R. 9498. The National Taxpayer Advocate's 2025 Purple Book included authorization to file amicus briefs among its recommendations, and the 2024 Purple Book likewise listed that proposal, according to the 2025 Purple Book.
Steube said current law prevents the National Taxpayer Advocate from weighing in on federal court cases that could affect millions of Americans, according to the Tampa Free Press. He said taxpayers should have an advocate when their rights are at stake and urged the Senate to send the bill to President Trump's desk.
DelBene said taxpayers deserve an independent voice in court and that the bipartisan measure would let the National Taxpayer Advocate address issues affecting large numbers of Americans, according to the Tampa Free Press.
Ways and Means Backing and Outside Support
Ways and Means Committee Chairman Jason Smith said existing restrictions limit the National Taxpayer Advocate's core mission, the Tampa Free Press reported, and called the bill a targeted solution to a weakness in the office's ability to carry out its mission. The House Ways and Means Committee reportedly cleared the legislation unanimously on July 1, 2026, per the same report.
The bill has drawn support from a range of outside groups, including the National Taxpayers Union, Intuit, the Small Business & Entrepreneurship Council, the 60 Plus Association, and the National Association of Consumer Advocates, the Tampa Free Press reported. The outlet also noted that the 2026 Purple Book includes recommendations backing the Taxpayer Advocate Participation Act.
The Taxpayer Advocate Service describes itself as an independent organization within the IRS that works to ensure every taxpayer is treated fairly, according to the Taxpayer Advocate Service. The bill was referred to the House Ways and Means Committee before reaching the floor, GovTrack's bill tracker shows.
What Happens Next
H.R. 9498 now moves to the U.S. Senate for consideration, according to GovTrack, which also estimates the bill has a 34% chance of being enacted. That figure is GovTrack's own projection, not an official congressional determination, and the bill would still need Senate passage and a presidential signature before becoming law.
