HR 5346 119th Congress

Fair and Accountable IRS Reviews Act

Latest Action

Received in the Senate and Read twice and referred to the Committee on Finance.

Congress.gov

Sponsors

Rep. Grothman, Glenn [R-WI-6]

Rep. Grothman, Glenn [R-WI-6]

R — WI

Summary

Fair and Accountable IRS Reviews Act This bill provides that an Internal Revenue Service (IRS) employee’s immediate supervisor for purposes of approving certain federal tax penalties is the person to whom such employee reports. The bill also provides that an immediate supervisor’s approval of certain federal tax penalties must be obtained (in writing) before any written communication related to such penalties is sent to the taxpayer. As background, current law requires that the initial determination by an IRS employee to assess certain federal tax penalties be approved (in writing) by such employee’s immediate supervisor (or a designated higher-level official). Under IRS regulations, an immediate supervisor is any individual with responsibility to review another individual’s proposed federal tax penalties (without such proposal being subject to an intermediary’s approval). The IRS regulations also establish requirements for when such approval must be obtained based on whether the federal tax penalty is subject to pre-assessment review or raised in Tax Court proceedings.

Actions

2025-12-02T00:00:00

Received in the Senate and Read twice and referred to the Committee on Finance.

2025-12-01T00:00:00

Motion to reconsider laid on the table Agreed to without objection.

2025-12-01T00:00:00

On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. (text: CR H4940-4941)

2025-12-01T00:00:00

Passed/agreed to in House: On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. (text: CR H4940-4941)

2025-12-01T00:00:00

DEBATE - The House proceeded with forty minutes of debate on H.R. 5346.

2025-12-01T00:00:00

Considered under suspension of the rules. (consideration: CR H4940-4942)

2025-12-01T00:00:00

Mr. Smith (MO) moved to suspend the rules and pass the bill, as amended.

2025-09-30T00:00:00

Placed on the Union Calendar, Calendar No. 272.

2025-09-30T00:00:00

Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-318.

2025-09-30T00:00:00

Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-318.

2025-09-17T00:00:00

Ordered to be Reported in the Nature of a Substitute (Amended) by the Yeas and Nays: 44 - 0.

2025-09-17T00:00:00

Committee Consideration and Mark-up Session Held

2025-09-15T00:00:00

Referred to the House Committee on Ways and Means.

2025-09-15T00:00:00

Introduced in House

2025-09-15T00:00:00

Introduced in House

Policy Areas

Taxation

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