HR. 5346In Committee
Fair and Accountable IRS Reviews Act
Requires written supervisory approval before IRS penalty communications are sent and defines the approving immediate supervisor as the employee’s direct report-to manager
Plain-English overview
What this bill does
Requires written supervisory approval before IRS penalty communications are sent and defines the approving immediate supervisor as the employee’s direct report-to manager
Key points
- Require written penalty approval
- Define direct report supervisor
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