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119th Congress

H.R. 5346

Fair and Accountable IRS Reviews Act

  1. Introduced
  2. In committee
  3. Passed House
  4. Passed Senate
  5. To President
  6. Became law
Sponsor
Glenn Grothman(R-WI)
Introduced
Sep 15, 2025
Policy area
Taxation
Committees
House Committee on Ways and Means; Senate Committee on Finance
Official text
Referred in Senate · Congress.gov page

Cosponsors (1)

Added later (1)

Summary

Summary by the Congressional Research Service· describes the “Introduced in House” version

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). The IRS regulations also establish requirements for when such approval must be obtained based on whether the federal tax penalty is subject to pre-assessment review or raised in Tax Court proceedings.

Roll-call votes

No recorded votes on this bill.

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