H.R. 8208 — Taxpayer Advocate Continuity Act

This section authorizes the IRS Commissioner and Office of the Taxpayer Advocate, notwithstanding the Antideficiency Act (31 U.S.C. §1341(a)), to incur obligations during lapses in appropriations as necessary (1) to assist taxpayers experiencing economic hardship (i.e., inability to meet basic living expenses, per IRC §6343(a)(1)(D)) due to IRS actions or inactions and (2) to comply with Taxpayer Assistance Orders issued under IRC §7811. (Thus, these entities may continue operations to provide such relief during government shutdowns.)