H.R. 8134

[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 8134 Introduced in House (IH)]

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119th CONGRESS
2d Session
H. R. 8134

To amend the Internal Revenue Code of 1986 to limit the participation 
of staff of the Internal Revenue Service in conferences being carried 
out by the Independent Office of Appeals for the purposes of resolving 
a taxpayer dispute.

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IN THE HOUSE OF REPRESENTATIVES

March 27, 2026

Ms. De La Cruz (for herself and Mr. Nunn of Iowa) introduced the 
following bill; which was referred to the Committee on Ways and Means

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A BILL

To amend the Internal Revenue Code of 1986 to limit the participation 
of staff of the Internal Revenue Service in conferences being carried 
out by the Independent Office of Appeals for the purposes of resolving 
a taxpayer dispute.

Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

This Act may be cited as the ``Strengthen Taxpayer Rights Act of 
2026''.

SEC. 2. LIMITATION ON STAFF PARTICIPATION IN INDEPENDENT OFFICE OF 
APPEALS CONFERENCES.

(a) In General.--Section 7803(e) of the Internal Revenue Code of 
1986 is amended by adding at the end the following new paragraph:
``(8) Consent of taxpayer for participation in 
conference.--No individual employed by the Internal Revenue 
Service, other than an employee of the Internal Revenue Service 
Independent Office of Appeals, may appear in a conference being 
carried out as part of the resolution process described in 
paragraph (3) without the consent of the taxpayer that 
requested an appeal under this subsection.''.
(b) Effective Date.--The amendment made by this section shall apply 
to conferences held after the date of the enactment of this Act.
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