Taxpayer Advocate Continuity Act

TL;DR (AI)

• This bill enables the Office of the Taxpayer Advocate and the IRS Commissioner to provide assistance to taxpayers facing economic hardship due to IRS actions during a lapse in appropriations.
• The bill allows the Office of the Taxpayer Advocate to fulfill obligations related to Taxpayer Assistance Orders even when appropriations have lapsed.
• This legislation ensures the Taxpayer Advocate Office can continue operations and assist taxpayers during periods without congressional appropriations.