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
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.
Section 1. Short title
This Act may be cited as the Strengthen Taxpayer Rights Act of 2026
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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.