Strengthen Taxpayer Rights Act of 2026 limits IRS staff participation in Independent Office of Appeals conferences.
The Strengthen Taxpayer Rights Act of 2026 amends the Internal Revenue Code to restrict the participation of Internal Revenue Service staff in conferences conducted by the Independent Office of Appeals. Specifically, it mandates that no IRS employee, excluding those from the Independent Office of Appeals, can join a conference without the taxpayer's consent. This change applies to conferences held after the enactment of the Act.
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