Bill · H.R. 5346· House(119-HR-5346)
Fair and Accountable IRS Reviews Act
- Introduced
- 9/15/2025
- Last activity
- 12/2/2025 — Received in the Senate and Read twice and referred to the Committee on Finance.
- Sponsored by
- Glenn Grothman
- Cosponsors
- - 1 - 0
- Introduced
- Passed House
- In Senate committee
What this bill would do
This act, known as the "Fair and Accountable IRS Reviews Act," aims to amend the Internal Revenue Code of 1986. It focuses on reforming certain penalty and interest provisions. The bill requires that an initial determination of a penalty assessment be personally approved in writing by an immediate supervisor or a higher-level official designated by the Secretary. This approval must happen before any written communication regarding the penalty is sent to the taxpayer. These changes apply to notices issued and penalties assessed after December 31, 2025.
Yes
Does this protect the right to fair treatment by the courts?+4
Requiring higher-level review before penalty notification provides taxpayers with greater procedural due process.
Does this make what the government does easier for the public to see?+3
The bill increases transparency and accountability by requiring supervisor approval for IRS penalty assessments.
The opposite
No question was scored the opposite.
Who it would affect, and how
Potential Positive Impacts for People
-
Increased Oversight of Penalties: By requiring that an immediate supervisor or higher-level official personally approve penalty assessments in writing before any communication is sent to the taxpayer, the bill adds a layer of review (Section 2(a)).
-
Clearer Accountability Structures: The bill explicitly defines an "immediate supervisor" as the person to whom the individual making the determination reports, which establishes a clear line of responsibility (Section 2(b)).
Potential Negative Impacts for People
- No negative impacts are explicitly stated in the text provided.
Groups and Interests Ranking
Every group the model scored this bill for, from -10 to +10. Hover a score for the reason it gave.
- Governance And Ideology
- Improves Due Process+4Improves Government Transparency+3
- 12/2/2025
- Received in the Senate and Read twice and referred to the Committee on Finance.
- 12/1/2025
- Motion to reconsider laid on the table Agreed to without objection.
- Passed/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)
- On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. (text: CR H4940-4941)
- DEBATE - The House proceeded with forty minutes of debate on H.R. 5346.
- Considered under suspension of the rules. (consideration: CR H4940-4942)
- Mr. Smith (MO) moved to suspend the rules and pass the bill, as amended.
- 9/30/2025
- Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-318.
- Placed on the Union Calendar, Calendar No. 272.
- 9/17/2025
- Committee Consideration and Mark-up Session Held
- Ordered to be Reported in the Nature of a Substitute (Amended) by the Yeas and Nays: 44 - 0.
- 1 Cosponsor added.
- 9/15/2025
- Referred to the House Committee on Ways and Means.
- Introduced in House
Adrian SmithRepublican · Nebraska