United States · Bill · S
S. 1249 (118th)
IRS Accountability and Taxpayer Protection Act
Introduced
20 April 2023
Last action
—
Status
Read twice and referred to the Committee on Finance.
Sponsors
—
Subjects
Discovery layer
Source updated
24 July 2024
Summary
IRS Accountability and Taxpayer Protection Act This bill modifies procedural rules for the imposition of tax penalties by requiring, among other things, the approval of such penalties to be given in the pre-assessment process when a supervisor or higher level official has the discretion to give or withhold such approval.
This text is taken from the official record. PoliticalRepo does not editorialize.
Timeline
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Votes
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Versions
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Documents
3 official files
Introduced in Senate (text)
Introduced in Senate (text)
Introduced in Senate · EN · 20 April 2023
Introduced in Senate (PDF)
Introduced in Senate · EN · 20 April 2023
Introduced in Senate
summary · EN · 20 April 2023
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/118th-congress/senate-bill/1249
- Open data entity: https://api.congress.gov/v3/bill/118/s/1249