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 in court on issues that broadly affect taxpayers' rights. The Advocate can only present views on issues that may broadly affect taxpayers' rights, particularly those described in subsection (a)(3). The amendment takes effect on the date of the Act's enactment.

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 in court on issues that broadly affect taxpayers' rights. The Advocate can only present views on issues that may broadly affect taxpayers' rights, particularly those described in subsection (a)(3). The amendment takes effect on the date of the Act's enactment.