Taxpayer Empowerment and Advocacy Act of 2009

[AI summary unavailable — showing source text] Taxpayer Empowerment and Advocacy Act of 2009 - Amends the Balanced Budget and Emergency Deficit Control Act of 1985 (Gramm-Rudman-Hollings Act) to extend through FY2014 the spending limits (spending caps) for the discretionary categories in new budget authority and outlays. Revises requirements for adjustments to discretionary spending limits in sequestration reports by the Office of Management and Budget (OMB). Repeals such requirements relating to: (1) continuing disability reviews by the Social Security Administration (SSA); (2) allowances for the International Monetary Fund (IMF) and for specified international arrearages; (3) an Earned Income Tax Credit (EITC) compliance initiative; (4) adoption incentive payments for the Department of Health and Human Services; and (5) conservation spending. Requires that, if legislation is enacted that charges federal agencies for the full cost of accrued federal retirement and health benefits, and a measure is enacted making appropriations that provides new budget authority to carry out such legislation, the adjustment shall be equal to the reduction in mandatory budget authority and outlays estimated resulting from such legislation. Exten…