This bill, titled the "Strengthen Taxpayer Rights Act of 2026" , proposes an amendment to the Internal Revenue Code of 1986. Its primary objective is to limit the participation of certain Internal Revenue Service (IRS) personnel in conferences conducted by the Independent Office of Appeals for resolving taxpayer disputes. The amendment specifies that no individual employed by the IRS, other than an employee of the Independent Office of Appeals , may appear in a resolution conference without the express consent of the taxpayer who requested the appeal. This provision applies to conferences held after the bill's enactment date, aiming to reinforce the independence and impartiality of the appeals process.