Allows the National Taxpayer Advocate to appear as amicus curiae in federal tax cases.
The Taxpayer Advocate Participation Act amends the Internal Revenue Code to authorize the National Taxpayer Advocate to appear as amicus curiae in federal tax cases. This means the Advocate can present views on issues that broadly affect taxpayers' rights in court. The amendment takes effect on the date of the Act's enactment.
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- Overview
- Core Provisions
- Implementation
- Impact
- Legal Framework
- Critical Issues
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