HR 5346
Passed a chamber
Requires a supervisor's written approval before the IRS can assess certain penalties or send a taxpayer any written notice proposing one.
Official title: Fair and Accountable IRS Reviews Act
Timeline each lane is a chamber; dates pull from congress.gov actions
House
Introduced
15-SEP-2025
Referred
15-SEP-2025
Approved by committee
17-SEP-2025
Reported
30-SEP-2025
On the calendar
30-SEP-2025
Passed
01-DEC-2025
Senate
Received
02-DEC-2025
- Requires the initial penalty determination to be personally approved in writing by the employee's immediate supervisor, or a higher-level official the Treasury Secretary designates, before any written communication about the penalty is sent to the taxpayer.
- Defines "immediate supervisor" as the person to whom the employee making the penalty determination reports.
- Applies to notices issued and penalties assessed after December 31, 2025.
Covers an older version. The newest CRS summary describes the bill as of "Introduced in House" (15-SEP-2025); the text has changed since (Engrossed in House, 01-DEC-2025).
CRS is the Library of Congress's nonpartisan research office. Read it on congress.gov- Ways and Means Committee (House)
- Finance Committee (Senate)
Taxation
■ 1 R
1 Republican