Taxpayer Voice in Court With Judicial Control and Sunset

Congress can create this narrow tool, but courts must keep control of their cases. Article I, Section 8, Clause 1 grants Congress power over taxes and spending, and Clause 18 permits laws needed to carry that power out, which is why Congress may fund and authorize the Advocate to speak on broad taxpayer-rights issues. Article III, Section 1 vests judicial power in the courts, which is why Congress may not order courts to accept a brief. The strongest objection is that a government insider filing in tax cases would tilt the case; the answer is judicial discretion plus equal rules and a fair chance to respond, required by Fifth Amendment Due Process. The VFA proposal would create a narrow way for the National Taxpayer Advocate to speak for broad taxpayer interests in federal tax cases. The official summary states the original bill would authorize amicus appearances and require courts to permit them. The VFA change would authorize the Advocate to request leave to file, while preserving the authority of each court to accept or reject the brief under Article III, Section 1 and its normal rules. The Advocate could file only on an issue that may broadly affect taxpayer rights, not to support one taxpayer over another in a routine dispute. Each brief would state that it presents the independent view of the Advocate, identify the funding source authorized under Article I, Section 8, Clauses 1 and 18, and certify that no private party directed the filing. The Advocate could not intervene as a party, seek relief, appeal, or disclose confidential taxpayer information. To satisfy Fifth Amendment Due Process, each filing would follow the same page limits, deadlines, and disclosure rules that apply to other friends of the court. Parties would have a fair chance to respond. An annual public report would list each case, the issue addressed, staff time, and cost, so Congress can judge whether the tool helps taxpayers without burdening courts. The program would run for five years under review by the Treasury Inspector General for Tax Administration. Spending would be capped at $2 million per year from existing Taxpayer Advocate Service funds. If Congress finds clear value for taxpayers and no harm to fair process, it could extend the authority. If not, the authority would end.