The main purpose of this legislation, known as the Strengthen Taxpayer Rights Act of 2026, is to enhance the rights of taxpayers during the dispute resolution process with the Internal Revenue Service (IRS). It aims to ensure that taxpayers have more control over who participates in discussions about their cases, specifically during conferences held by the Independent Office of Appeals. One of the key provisions of this law is that it restricts IRS staff from participating in these appeals conferences unless the taxpayer explicitly agrees to their presence.