Providing for congressional disapproval under chapter 8 of title 5, United States Code, of the rule submitted by the Internal Revenue Service relating to Rules for Supervisory Approval of Penalties.

Bill: 119-hjres-65
Sponsor: full_name: Rep. Grothman, Glenn [R-WI-6]
Introduced: 2025-02-27
Policy area: Taxation
Latest action: action_date: 2025-02-27
text: Referred to the House Committee on Ways and Means.

Summaries:
action_date: 2025-02-27
action_desc: Introduced in House
text: <p>This joint resolution nullifies the rule titled <em>Rules for Supervisory Approval of Penalties</em>, which was issued by the Internal Revenue Service (IRS) on December 23, 2024. The rule addresses the timing of supervisory approvals required for certain federal tax penalties assessed by the IRS.</p>

tv_txt: IA 119th CONGRESS 1st Session H. J. RES. 65 IN THE HOUSE OF REPRESENTATIVES February 27, 2025 Mr. Grothman (for himself, Mr. McClintock , and Mr. Steube ) submitted the following joint resolution; which was referred to the Committee on Ways and Means JOINT RESOLUTION Providing for congressional disapproval under chapter 8 of title 5, United States Code, of the rule submitted by the Internal Revenue Service relating to Rules for Supervisory Approval of Penalties.

That Congress disapproves the rule submitted by the Internal Revenue Service relating to Rules for Supervisory Approval of Penalties (89 Fed. Reg. 104419 (December 23, 2024)), and such rule shall have no force or effect.