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HR 8134
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Strengthen Taxpayer Rights Act of 2026

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.

Introduced Mar 27, 2026

Latest action (Mar 27, 2026) Referred to the House Committee on Ways and Means.

Referred to
Ways and Means Committee
Policy area
Taxation
Issues
Economy & Taxes

Summary
  • Prohibits Internal Revenue Service staff members, other than employees of the Independent Office of Appeals, from appearing in taxpayer appeals conferences without the taxpayer's consent.
  • Applies to conferences held as part of the appeals and dispute resolution process.
  • Takes effect for conferences held after the bill is enacted.

AI-generated plain-language summary of the bill text — neutral, and may be imperfect. See the full text below for the exact wording.

Sponsor (1)
5 cosponsors

Actions (2)
  1. Mar 27, 2026 Referred to the House Committee on Ways and Means. · house
  2. Mar 27, 2026 Introduced in House

Full text

IN THE HOUSE OF REPRESENTATIVES

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

A BILL

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.

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 “Strengthen Taxpayer Rights Act of 2026”.

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. <all>

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