HR 5346 · 119th Congress — Fair and Accountable IRS Reviews Act
Fair and Accountable IRS Reviews Act This bill provides that an Internal Revenue Service (IRS) employee’s immediate supervisor for purposes of approving certain federal tax penalties is the person to whom such employee reports. The bill…
- Congress
- 119
- Bill
- HR 5346
- Status
- Introduced
- Introduced
- 2025-09-15
- Latest action date
- 2025-12-02
Summary
Fair and Accountable IRS Reviews Act This bill provides that an Internal Revenue Service (IRS) employee’s immediate supervisor for purposes of approving certain federal tax penalties is the person to whom such employee reports. The bill also provides that an immediate supervisor’s approval of certain federal tax penalties must be obtained (in writing) before any written communication related to such penalties is sent to the taxpayer. As background, current law requires that the initial determination by an IRS employee to assess certain federal tax penalties be approved (in writing) by such employee’s immediate supervisor (or a designated higher-level official). Under IRS regulations, an immediate supervisor is any individual with responsibility to review another individual’s proposed federal tax penalties (without such proposal being subject to an intermediary’s approval). Right now, the latest action is: Received in the Senate and Read twice and Sent to the Finance Committee. The listed sponsor is Rep. Grothman, Glenn [R-WI-6] [R].
This summary may describe an earlier version. Check the official record for current wording.
Latest action
Received in the Senate and Read twice and referred to the Committee on Finance.
Sponsors
- Rep. Grothman, Glenn [R-WI-6]
Republican · Wisconsin · House District 6 · Republican