22. Department of the Treasury · Minor · Needs Congress
Guarantee National Taxpayer Advocate access to IRS files and meetings
Printed page 700 22. Department of the Treasury
“Ensuring NTA access to files, meetings, and other information needed to assist taxpayers or investigate IRS administrative practices;”
What has happened
- Not started
No statute or IRS instrument guarantees the National Taxpayer Advocate access to files, meetings and other information. Section 7803(c) is unchanged on this point; H.R. 997, the one Taxpayer Advocate bill to pass a chamber, is confined to the Advocate's authority to appoint counsel (#1956); and the two other Advocate bills in the 119th Congress — H.R. 8208, the Taxpayer Advocate Continuity Act (referred 2026-04-06) and H.R. 9498, the Taxpayer Advocate Participation Act (ordered reported 39-0 on 2026-07-01, no floor vote) — are in committee, which is not a rung on the Requires-Congress ladder.
No action found yet. This entry is the starting point, not a finding.
Research log
What was searched, and what didn’t count as evidence
Research notes
Cluster negative search shared with #1958 and #1959, recorded in docs/research/ch-22.md. H.R. 9498’s title suggests the National Taxpayer Advocate’s participation in IRS deliberations, which is #1958’s subject; its operative text was not read because committee action is not started either way (playbook §3b). It is named in #1958’s note as a lead.
- Action
- expand
- Object
- National Taxpayer Advocate access to IRS information
- ID
- 1957