Taxpayer Advocate Continuity Act in plain language
1: Short title
This section would let the Act be called the Taxpayer Advocate Continuity Act.
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1. Short title This Act may be cited as the Taxpayer Advocate Continuity Act .
2: Operations to assist taxpayers experiencing hardships during lapse in appropriations
This section would let the Commissioner and the Office of the Taxpayer Advocate incur obligations in advance of appropriations during any lapse in appropriations, for whatever amounts are necessary, even though section 1341(a) of title 31, United States Code, would otherwise apply. They could do this for two purposes: first, to assist any taxpayer who is or may be experiencing an economic hardship, as that term is defined in section 6343(a)(1)(D) of the Internal Revenue Code of 1986, where the hardship results from any action or inaction by the Internal Revenue Service; and second, to comply with any Taxpayer Assistance Order issued under section 7811 of the Internal Revenue Code of 1986.
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2. Operations to assist taxpayers experiencing hardships during lapse in appropriations Notwithstanding section 1341(a) of title 31, United States Code, during any lapse in appropriations, the Commissioner and the Office of the Taxpayer Advocate may incur obligations in advance of appropriations for such amounts as may be necessary— (1) to assist any taxpayer who is or may be experiencing an economic hardship (within the meaning of section 6343(a)(1)(D) of the Internal Revenue Code of 1986) as a result of any action or inaction by the Internal Revenue Service; and (2) for the purpose of complying with any Taxpayer Assistance Order issued pursuant to section 7811 of such Code.