Taxpayer Advocate Continuity Act

The Taxpayer Advocate Continuity Act allows the IRS and the Office of the Taxpayer Advocate to spend money before new funding is approved during government shutdowns to help taxpayers facing financial hardship caused by IRS actions or inaction. It also permits these agencies to use advance funds to comply with official Taxpayer Assistance Orders issued under existing tax laws. This provision ensures that vulnerable taxpayers can still receive critical support even when the federal government is not fully operational. The bill directly affects taxpayers who might otherwise be unable to access assistance during a lapse in appropriations.