Taxpayer Advocate Continuity Act
- Sponsor
- Rep. Suozzi, Thomas R. [D-NY-3]
- Committees
- Ways and Means Committee (primary)
- Last action
- Apr 6, 2026
Bottom line
This bill ensures that the Office of the Taxpayer Advocate can continue to assist vulnerable taxpayers during government shutdowns, preventing further economic distress.
What it actually does
This bill allows the Office of the Taxpayer Advocate (OTA) and the Commissioner of the Internal Revenue Service (IRS) to continue operations during a federal government shutdown, specifically to assist taxpayers experiencing economic hardship due to IRS actions or inactions, and to comply with Taxpayer Assistance Orders. It explicitly bypasses the Antideficiency Act for these specific functions, ensuring that critical taxpayer support services remain available.
Proponents argue
Supporters argue that this legislation is vital for protecting taxpayers who are already facing economic hardship, ensuring they do not suffer additional harm or lack recourse during a government shutdown. Maintaining the operations of the Taxpayer Advocate Service provides a crucial safety net and upholds the principle of taxpayer rights even when other government functions are paused.
Opponents contend
Critics might contend that creating specific carve-outs to the Antideficiency Act, which is designed to enforce congressional control over spending during appropriations lapses, could undermine the integrity of the shutdown process. They may argue it sets a precedent for other agencies to seek similar exemptions, potentially complicating future budget impasses and weakening fiscal discipline.
The bill is exceptionally short and clearly written, making it very accessible for any reader to understand its core purpose quickly.
Section 2
Operations to Assist Taxpayers Experiencing Hardships During Lapse in Appropriations
This section grants explicit authority to the Commissioner of the IRS and the Office of the Taxpayer Advocate to continue incurring obligations (i.e., operating and spending funds) even during a lapse in appropriations for the IRS. This authority is strictly limited to two purposes: assisting taxpayers who are experiencing or may experience economic hardship as a result of IRS actions or inactions, and complying with Taxpayer Assistance Orders issued under existing law. It achieves this by overriding section 1341(a) of title 31, United States Code, which is the Antideficiency Act.
Supporters argue
Supporters argue that this provision is essential to prevent compounding financial distress for vulnerable taxpayers. Without it, individuals and businesses already struggling could face insurmountable challenges if the IRS's actions or inactions during a shutdown exacerbate their economic hardship, leaving them without a critical advocate.
Critics contend
Opponents might argue that creating exceptions to the Antideficiency Act, even for sympathetic causes, weakens the overall framework for government shutdowns. They could contend that it sets a precedent for other agencies to seek similar exemptions, potentially making future appropriations impasses more complex and less effective at compelling legislative action.
Tradeoffs
This provision navigates the tension between maintaining strict adherence to federal appropriations law (the Antideficiency Act) during a government shutdown and ensuring that a critical safety net for economically vulnerable taxpayers remains operational. It prioritizes the immediate protection of taxpayers over a complete cessation of all non-essential government functions.