Fair and Accountable IRS Reviews Act

Bill: 119-hr-5346
Sponsor: full_name: Rep. Grothman, Glenn [R-WI-6]
Introduced: 2025-09-15
Policy area: Taxation
Latest action: action_date: 2025-09-30
text: Placed on the Union Calendar, Calendar No. 272.

Summaries:

tv_txt: IB Union Calendar No. 272 119th CONGRESS 1st Session H. R. 5346 [Report No. 119–318] IN THE HOUSE OF REPRESENTATIVES September 15, 2025 Mr. Grothman introduced the following bill; which was referred to the Committee on Ways and Means September 30, 2025 Additional sponsor: Mr. Smith of Nebraska September 30, 2025 Reported with an amendment, committed to the Committee of the Whole House on the State of the Union, and ordered to be printed Strike out all after the enacting clause and insert the part printed in italic For text of introduced bill, see copy of bill as introduced on September 15, 2025 A BILL To amend the Internal Revenue Code of 1986 to reform certain penalty and interest provisions.

1. Short title This Act may be cited as the Fair and Accountable IRS Reviews Act . 2. Procedural requirements for assessment of penalties (a) Approval of assessment Section 6751(b)(1) of the Internal Revenue Code of 1986 is amended to read as follows: (1) In general No penalty under this title shall be assessed or entered unless, before any written communication with respect to such penalty (including proposal of a penalty as an adjustment) is sent to the taxpayer, the initial determination of such assessment is personally approved (in writing) by the immediate supervisor of the individual making such determination or such higher level official as the Secretary may designate. . (b) Immediate supervisor defined Section 6751(b) of such Code is amended by adding at the end the following new paragraph: (3) Immediate supervisor For purposes of this subsection, the term immediate supervisor means, with respect to an individual making a determination under paragraph (1), the person to whom such individual reports. . (c) Effective date The amendments made by this section shall apply to notices issued, and penalties assessed, after December 31, 2025.

September 30, 2025 Reported with an amendment, committed to the Committee of the Whole House on the State of the Union, and ordered to be printed

tv_txt: I 119th CONGRESS 1st Session H. R. 5346 IN THE HOUSE OF REPRESENTATIVES September 15, 2025 Mr. Grothman introduced the following bill; which was referred to the Committee on Ways and Means A BILL To amend the Internal Revenue Code of 1986 to reform certain penalty and interest provisions.

1. Short title This Act may be cited as the Fair and Accountable IRS Reviews Act . 2. Procedural requirements for assessment of penalties (a) Approval of assessment Section 6751(b)(1) of the Internal Revenue Code of 1986 is amended to read as follows: (1) In general No penalty under this title shall be assessed or entered unless, before any written communication with respect to such penalty (including proposal of a penalty as an adjustment) is sent to the taxpayer, the initial determination of such assessment is personally approved (in writing) by the immediate supervisor of the individual making such determination or such higher level official as the Secretary may designate. . (b) Immediate supervisor defined Section 6751(b) of such Code is amended by adding at the end the following new paragraph: (3) Immediate supervisor For purposes of this subsection, the term immediate supervisor means, with respect to an individual making a determination under paragraph (1), the person to whom such individual reports. . (c) Effective date The amendments made by this subsection shall apply to notices issued, and penalties assessed, after December 31, 2025.