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HOUSE 5346119th CongressReceived in the Senate and Read twice and referred to the Committee on Finance.

Fair and Accountable IRS Reviews Act

Last Action
12/2/2025

Actions

  • 2025-12-02Received in the Senate and Read twice and referred to the Committee on Finance.
  • 2025-12-01Motion to reconsider laid on the table Agreed to without objection.
  • 2025-12-01On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. (text: CR H4940-4941)
  • 2025-12-01Passed/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)
  • 2025-12-01DEBATE - The House proceeded with forty minutes of debate on H.R. 5346.
  • 2025-12-01Considered under suspension of the rules. (consideration: CR H4940-4942)
  • 2025-12-01Mr. Smith (MO) moved to suspend the rules and pass the bill, as amended.
  • 2025-09-30Placed on the Union Calendar, Calendar No. 272.
  • 2025-09-30Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-318.
  • 2025-09-30Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-318.
  • 2025-09-17Ordered to be Reported in the Nature of a Substitute (Amended) by the Yeas and Nays: 44 - 0.
  • 2025-09-17Committee Consideration and Mark-up Session Held
  • 2025-09-15Referred to the House Committee on Ways and Means.
  • 2025-09-15Introduced in House
  • 2025-09-15Introduced in House

CRS Summary

As of 2025-09-15 (00)

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.

Cosponsors (1)

  • Adrian Smith (R-NE)

Subjects

  • Administrative law and regulatory procedures
  • Civil actions and liability
  • Internal Revenue Service (IRS)
  • Tax administration and collection, taxpayers
Read on Congress.gov

Sourced from Congress.gov (public domain).

This is legal information, not legal advice. Laws vary by jurisdiction and change frequently. Always verify current law with official sources and consult a licensed attorney in your jurisdiction for advice on your specific situation.