Bill sets earlier deadline for IRS supervisor sign-off on penalties
Passed one chamberH.R. 5346Latest action
Sponsor: Glenn Grothman · Representative · WI
AIDecoded by AI · checked against the recordRead the official text
Official title: Fair and Accountable IRS Reviews Act
119th Congress
Topics: Jobs & the economy
Introduced:
Read the official bill on Congress.govIn plain words
The plain-language version comes first. The official text is always the reference.
Bill requires IRS supervisors to approve penalties in writing before any taxpayer notice, effective for notices after Dec. 31, 2025.
35-second read · 4 questions answered below
What does this do?
This bill requires IRS supervisors to give written approval of certain penalties before the IRS sends any written communication about them, including initial proposals. It also defines "immediate supervisor" as the specific manager the deciding employee reports to, resolving disputes over approval timing and authority.
Who does it affect?
This affects IRS employees and their internal review procedures, as well as taxpayers who receive penalty notices. Tax professionals, accountants, and businesses involved in IRS audits or penalty disputes are also affected.
Why does it matter?
The change could make it easier for taxpayers to challenge penalties that lacked proper prior supervisor approval, creating a more consistent standard in disputes with the IRS.
AI-drafted summary. Check it against the official text before you act on it.
Read the official bill on Congress.govMake the call
Where does it stand?
- IntroducedSep 15, 2025
- House committee
- House vote
- SenateYou are here · Dec 2, 2025
- The president's desk
Right now: it passed the House, and the official record shows nothing new since. If the Senate changes it, it goes back to the House before reaching the president.
Latest action: — Received in the Senate and Read twice and referred to the Committee on Finance.