Taxpayer Advocate Continuity Act

This bill keeps the IRS Office of the Taxpayer Advocate running during government shutdowns when IRS funding stops. It lets them spend money ahead of time to help taxpayers facing money hardships from IRS actions and to follow special help orders. Key impacts: Taxpayers in tough spots get aid; IRS advocate office stays open. No new funding added. Taxpayers win because they get help from IRS problems even in shutdowns. Critics worry it breaks rules against spending without approved money.