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Fair and Accountable IRS Reviews Act

Bill Number
H.R. 5346
Origin Chamber
House
Congress
119th Congress, Session 1
Policy Area
Taxation
Status
Passed House
Latest Action
2025-12-02: Received in the Senate and Read twice and referred to the Committee on Finance.
Last Updated
2026-02-04T05:06:23Z

Official 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). 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.

Sponsor

Rep. Grothman, Glenn [R-WI-6]

Cosponsors (1)

Rep. Smith, Adrian [R-NE-3]

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