Bill > HR5346

This bill, known as the Fair and Accountable IRS Reviews Act, modifies the Internal Revenue Code's procedures for assessing tax penalties by requiring explicit written approval from an immediate supervisor before a penalty can be officially assessed or communicated to a taxpayer. Specifically, the bill mandates that before any written communication about a potential penalty is sent to a taxpayer, the initial determination must be personally approved in writing by the immediate supervisor of the IRS employee making the determination, or by a higher-level official designated by the Secretary of the Treasury. The bill also defines "immediate supervisor" as the person to whom the IRS employee directly reports. These new procedural requirements are set to take effect for notices issued and penalties assessed after December 31, 2025, which provides the IRS time to implement the new approval process and ensures greater oversight and accountability in penalty assessments.

Budget and Finance

https://www.congress.gov/bill/119th-congress/house-bill/5346/all-info