HR 5346 · Fair and Accountable IRS Reviews Act
Received in the Senate and Read twice and referred to the Committee on Finance.
- Introduced
- Sep 15, 2025
- Latest action
- Dec 2, 2025
- Sponsor
- Rep. Glenn Grothman [R-WI-6]
- Policy area
- Taxation
- Cosponsors
- 1
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.
Recent actions
- Dec 2, 2025 Received in the Senate and Read twice and referred to the Committee on Finance.
- Dec 1, 2025 Motion to reconsider laid on the table Agreed to without objection.
- Dec 1, 2025 On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. (text: CR H4940-4941)
- Dec 1, 2025 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)
- Dec 1, 2025 DEBATE - The House proceeded with forty minutes of debate on H.R. 5346.
- Dec 1, 2025 Considered under suspension of the rules. (consideration: CR H4940-4942)
- Dec 1, 2025 Mr. Smith (MO) moved to suspend the rules and pass the bill, as amended.
- Sep 30, 2025 Placed on the Union Calendar, Calendar No. 272.
Votes
No recorded votes are available for this bill.