H.R. 8208

[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 8208 Introduced in House (IH)]

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119th CONGRESS
2d Session
H. R. 8208

To maintain operations of the Office of the Taxpayer Advocate during a 
lapse in appropriations with respect to the Internal Revenue Service, 
and for other purposes.

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IN THE HOUSE OF REPRESENTATIVES

April 6, 2026

Mr. Suozzi introduced the following bill; which was referred to the 
Committee on Ways and Means

_______________________________________________________________________

A BILL

To maintain operations of the Office of the Taxpayer Advocate during a 
lapse in appropriations with respect to the Internal Revenue Service, 
and for other purposes.

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 ``Taxpayer Advocate Continuity Act''.

SEC. 2. OPERATIONS TO ASSIST TAXPAYERS EXPERIENCING HARDSHIPS DURING 
LAPSE IN APPROPRIATIONS.

Notwithstanding section 1341(a) of title 31, United States Code, 
during any lapse in appropriations, the Commissioner and the Office of 
the Taxpayer Advocate may incur obligations in advance of 
appropriations for such amounts as may be necessary--
(1) to assist any taxpayer who is or may be experiencing an 
economic hardship (within the meaning of section 6343(a)(1)(D) 
of the Internal Revenue Code of 1986) as a result of any action 
or inaction by the Internal Revenue Service; and
(2) for the purpose of complying with any Taxpayer 
Assistance Order issued pursuant to section 7811 of such Code.
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