,,ib ,union ,calendar ,no4 #fii #aaith  
,,congress  #b;d ,session  ,h4 ,r4 #idih
 ,report ,no4 #aai-gii ,,in ,,the       
,,house ,,of ,,representatives  ,june   
#bi1 #bjbf,mr4 ,steube 7for himself and 
,ms4 ,del,bene7 introduced the following
 bill2 which was referred to the        
,committee on ,ways and ,means          
,september #h1 #bjbf,reported with an   
amendment1 committed to the ,committee  
of the ,whole ,house on the ,state of   
the ,union1 and ordered to be           
printed,strike out all after the        
enacting clause and insert the part     
printed in italic,for text of introduced
 bill1 see copy of bill as introduced on
 ,june #bi1 #bjbf  ,a ,,bill  ,to amend 
the ,internal ,revenue ,code of #aihf to
 authorize the ,national ,taxpayer      
,advocate to appear as amicus curiae in 
,federal tax cases1 and for other       
purposes4  #a4 ,short title ,this ,act  
may be cited as the ,taxpayer ,advocate 
,participation ,act4  #b4 ,authorization
 for ,national ,taxpayer ,advocate to   

appear as amicus curiae in ,federal tax 
cases  7a7 ,in general ,section         
#ghjc7;c77#b7 of the ,internal ,revenue 
,code of #aihf is amended by adding at  
the end the following new subparagraph3 
7,f7 ,appearances as amicus curiae  7i7 
,in general ,the ,national ,taxpayer    
,advocate may appear as amicus curiae in
 any action brought in a court of the   
,united ,states related to ,federal tax 
law4 ,in any such action1 the ,national 
,taxpayer ,advocate may present the     
views of the ,national ,taxpayer        
,advocate only with respect to an issue 
which may broadly affect the rights of  
taxpayers1 particularly the rights      
described in subsection 7a77#c74  7ii7  
,federal courts ,a court of the ,united 
,states shall grant the application of  
the ,national ,taxpayer ,advocate to    
appear in any action described in clause
 7i7 for the purposes described in such 
clause4  4  7b7 ,effective date ,the    
amendment made by this section shall    
take effect on the date of the enactment

 of this ,act4  ,september #h1          
#bjbf,reported with an amendment1       
committed to the ,committee of the      
,whole ,house on the ,state of the      
,union1 and ordered to be printed