De La Cruz Leads the Strengthen Taxpayer Rights Act

WASHINGTON -
In the height of tax season, Congresswoman Monica De La Cruz (TX-15) introduced the Strengthen Taxpayer Rights Act alongside Congressman Zach Nunn (IA-03). The legislation codifies taxpayer protections to ensure the Internal Revenue Service (IRS) appeals process is always fully independent and not tilted against the taxpayer.

"The Strengthen Taxpayer Rights Act gives American taxpayers the certainty that their appeals process will be fair and independent. Tax season can be complicated enough; Americans need less, not more, bureaucracy when appealing an IRS decision." - Congresswoman Monica De La Cruz

"The IRS shouldn't be judge and jury in its own cases. The Strengthen Taxpayer Rights Act restores common-sense protections so that when an Iowan appeals an IRS decision, the process is truly independent, not predetermined by the same agency that made the call." - Congressman Zach Nunn

The legislation has garnered support from the National Taxpayers Union (NTU) and the Taxpayers Protection Alliance (TPA).

Background:
Building on the Taxpayer First Act of 2019, De La Cruz's legislation restores the historical independence of the IRS appeals process by ensuring that enforcement personnel cannot join conferences without taxpayer consent.

While these sessions were traditionally neutral, a 2016 policy shift allowed IRS Counsel and Compliance to participate, even over a taxpayer's objection. By codifying these protections, the Strengthen Taxpayer Rights Act ensures the Independent Office of Appeals remains a fair and unbiased forum for all taxpayers.