United States · Bill · HR
H.R. 5346 (119th)
Fair and Accountable IRS Reviews Act
Introduced
15 September 2025
Last action
—
Status
Received in the Senate and Read twice and referred to the Committee on Finance.
Sponsors
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Subjects
Discovery layer
Source updated
4 February 2026
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.
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Votes
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Versions
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Documents
5 official files
Referred in Senate
Referred in Senate
Referred in Senate · EN · 2 December 2025
Engrossed in House
Engrossed in House · EN · 1 December 2025
Reported in House
Reported in House · EN · 30 September 2025
Introduced in House
Introduced in House · EN · 15 September 2025
Introduced in House
summary · EN · 15 September 2025
Sponsors
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Related records
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Sources
PoliticalRepo is an index and interpretation layer, not the authoritative legal source.
- Official source: https://www.congress.gov/bill/119th-congress/house-bill/5346
- Open data entity: https://api.congress.gov/v3/bill/119/hr/5346