Taxpayer Assistance and Service Act Title VIII: Hostages

This is the eighth in a series of ten client alerts summarizing the key provisions of the Taxpayer Assistance and Service Act (the “TAS Act”), a bipartisan legislative package introduced on February 26, 2026, by Senators Crapo and Wyden to improve service and administration at the Internal Revenue Service (“IRS”). This alert addresses Title VIII of the proposed legislation, which focuses on Hostages. For a general overview of the legislation, please refer to the Introduction of this series and summaries of Titles I , II , III , IV , V , VI and VII .