The Strengthening Taxpayer Advocate Act amends federal tax law to expand the power and access of the National Taxpayer Advocate, an independent office within the IRS that helps taxpayers resolve disputes and address hardships. The bill gives the Taxpayer Advocate's office broader hiring authority, requires the IRS Commissioner to provide the office with access to taxpayer returns, legal advice, and meeting information within two weeks of request, and eliminates a previous rule that suspended time limits for taxpayers seeking the Advocate's assistance. Additionally, the legislation allows the Taxpayer Advocate to continue operations and assist struggling taxpayers even during periods when Congress has not appropriated funding to the IRS. These changes take effect between immediately upon enactment and twelve months after the bill becomes law, with no specific new funding amounts identified in the legislation.
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