HR. 5346In Committee
Fair and Accountable IRS Reviews Act
Requires written approval from the reporting supervisor before the IRS sends penalty-related communications to a taxpayer and defines that supervisor for federal tax penalty reviews
Plain-English overview
What this bill does
Requires written approval from the reporting supervisor before the IRS sends penalty-related communications to a taxpayer and defines that supervisor for federal tax penalty reviews
Key points
- Establish reporting supervisor standard
- Require written penalty approval
Current status
Where it stands
Status
In Committee
Latest action
2025-12-02 — Received in the Senate and Read twice and referred to the Committee on Finance.
Related context
Topics and policy areas
undefinedAdministrative law and regulatory proceduresCivil actions and liabilityInternal Revenue Service (IRS)Tax administration and collection, taxpayersTaxation