Strengthening Taxpayer Advocacy Act enhances the authority of the National Taxpayer Advocate.

The Strengthening Taxpayer Advocacy Act amends the Internal Revenue Code to enhance the authority of the National Taxpayer Advocate. It allows the National Taxpayer Advocate to make personnel decisions, provides access to necessary information and meetings, and repeals the limitation period suspension for taxpayers seeking assistance. The Act also authorizes the Commissioner and the Office of the Taxpayer Advocate to incur obligations in advance of appropriations during any lapse in appropriations to assist taxpayers experiencing hardships.

Strengthening Taxpayer Advocacy Act enhances the authority of the National Taxpayer Advocate.

The Strengthening Taxpayer Advocacy Act amends the Internal Revenue Code to enhance the authority of the National Taxpayer Advocate. It allows the National Taxpayer Advocate to make personnel decisions, provides access to necessary information and meetings, and repeals the limitation period suspension for taxpayers seeking assistance. The Act also authorizes the Commissioner and the Office of the Taxpayer Advocate to incur obligations in advance of appropriations during any lapse in appropriations to assist taxpayers experiencing hardships.