HR6332-118

1. Short title This Act may be cited as the Strengthen Taxpayer Rights Act of 2023.

2. Limitation on staff participation in Independent Office of Appeals conferences Section 7803(e) of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph: No individual employed by the Internal Revenue Service, other than an employee of the Internal Revenue Service Independent Office of Appeals, may appear in a conference being carried out as part of the resolution process described in paragraph (3) without the consent of the taxpayer that requested an appeal under this subsection. The amendment made by this section shall apply to conferences held after the date of the enactment of this section. (8)Consent of taxpayer for participation in conferenceNo individual employed by the Internal Revenue Service, other than an employee of the Internal Revenue Service Independent Office of Appeals, may appear in a conference being carried out as part of the resolution process described in paragraph (3) without the consent of the taxpayer that requested an appeal under this subsection..