22. Department of the Treasury · Minor · Needs Congress
Require the IRS to address National Taxpayer Advocate comments in final rules
Printed page 700 22. Department of the Treasury
“Requiring the IRS to address the NTA's comments in final rules and including the NTA in deliberations prior to the release of a proposed rule; and”
What has happened
- Not started
The IRS is not required to address National Taxpayer Advocate comments in final rules, and the Advocate is not written into pre-proposal deliberations. No enacted law or one-chamber-passed bill does either. H.R. 9498, the Taxpayer Advocate Participation Act, was ordered reported in the nature of a substitute by the Ways and Means Committee 39-0 on 2026-07-01 and has not been voted on by the House; under playbook §3b a reported bill is still `not-started`.
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
H.R. 9498 is a lead. It is the most likely of the four Taxpayer Advocate items on this page to move next, and a later pass should read its reported text before leveling — the substitute amendment’s contents were not read here, because committee action does not change the Status in either direction.
- Action
- other
- Object
- IRS rulemaking process and the National Taxpayer Advocate
- ID
- 1958