The Taxpayer Advocate Participation Act (H.R. 9498) is a proposed law that would allow the National Taxpayer Advocate, an independent office within the IRS that helps taxpayers resolve problems, to submit 'friend of the court' briefs in federal tax cases. This means the Advocate could provide courts with information or perspectives on legal issues that broadly affect taxpayer rights, even if they are not directly involved in the case. The goal is to ensure that taxpayer rights are considered in court decisions that could impact many people.
Supporters of the bill argue that it strengthens taxpayer protections by giving the National Taxpayer Advocate a formal voice in significant tax litigation. They believe this will help ensure that courts consider the broader implications of their decisions on taxpayer rights, leading to fairer outcomes and a more balanced tax system.
Critics express concern that allowing the National Taxpayer Advocate to participate in court cases could blur the lines between advocacy and impartiality. They worry that this involvement might lead to increased litigation costs and could potentially slow down the judicial process by introducing additional perspectives that courts must consider.
The analysis of H.R. 9498: Taxpayer Advocate Participation Act reveals no direct industry overlaps between the sponsor W. Steube's top donor industries and the bill's subject matter. While there is significant lobbying activity in the policy area, with notable contributions from entities such as Live Oak Bank ($180,000) and Fortress Information Security, LLC ($60,000), these do not directly relate to the provisions of the bill. The lack of direct ties suggests that the financial interests of the donors are unlikely to influence the legislative outcome. Voters should be aware that while lobbying exists, the absence of overlapping interests indicates a lower risk of conflict.
Organizations that lobbied on issues related to this bill's policy area.
| Client | Lobbying Firm | Amount |
|---|---|---|
| LIVE OAK BANK | LIVE OAK BANKING COMPANY (FORMERLY KNOWN AS LIVE OAK BANK) | $180,000 |
| ENTEGRIS, INC. | HOLLAND & KNIGHT LLP | $80,000 |
| FORTRESS INFORMATION SECURITY, LLC | CORNERSTONE GOVERNMENT AFFAIRS, INC. | $60,000 |
| NATIONAL DISABILITY RIGHTS NETWORK | CORNERSTONE GOVERNMENT AFFAIRS, INC. | $60,000 |
| BLUEPRINT BIOSECURITY ACTION | CORNERSTONE GOVERNMENT AFFAIRS, INC. | $60,000 |
| THE INSTITUTE OF INTERNAL AUDITORS | THE INSTITUTE OF INTERNAL AUDITORS | $60,000 |
| AARP | CORNERSTONE GOVERNMENT AFFAIRS, INC. | $50,000 |
| AMERICAN PRINTING HOUSE FOR THE BLIND | CORNERSTONE GOVERNMENT AFFAIRS, INC. | $40,000 |
| Y | CORNERSTONE GOVERNMENT AFFAIRS, INC. | $30,000 |
| CHILDHELP | CORNERSTONE GOVERNMENT AFFAIRS, INC. | $30,000 |
| ASSOCIATION OF SCHOOLS AND PROGRAMS OF PUBLIC HEALTH | CORNERSTONE GOVERNMENT AFFAIRS, INC. | $30,000 |
| GREAT PLAINS HEALTH | CORNERSTONE GOVERNMENT AFFAIRS, INC. | $20,000 |
| SHIPPERS COALITION FORMERLY REPORTED AS S.H.I.P. COALITION (SAFER GVW, INC.) | MR. JOHN A. DEVIERNO | $10,000 |
| INTEL CORPORATION | HOLLAND & KNIGHT LLP | undisclosed |
| HOUSING PARTNERSHIP NETWORK INC | THE HOUSING PARTNERSHIP NETWORK, INC. | undisclosed |
Source: Senate Lobbying Disclosure Act (LDA) filings, 2026
