Bill · S. 2358· Senate(119-S-2358)
IRS Accountability and Taxpayer Protection Act
- Introduced
- 7/21/2025
- Last activity
- 7/21/2025 — Read twice and referred to the Committee on Finance.
- Sponsored by
- Tim Scott
- Cosponsors
- - 6 - 0
- Introduced
- In Committee
What this bill would do
The "IRS Accountability and Taxpayer Protection Act" modifies the rules for penalties under the Internal Revenue Code. It mandates that a supervisor must approve any initial penalty determination in writing before a notice is sent to the taxpayer. The Act also requires the Secretary of the Treasury to publish an annual report regarding all penalties assessed by the IRS.
Yes· 3 of 14
Does this protect the right to fair treatment by the courts?+4
The bill enhances taxpayer due process by requiring written supervisory approval before penalties can be assessed.
Would business owners be better off under this?+3
Business owners benefit significantly from required written supervisory approval for initial tax penalties.
Does this make what the government does easier for the public to see?+3
The opposite
No question was scored the opposite.
Who it would affect, and how
Potential Positive Impacts for People
-
Section 2(a): This section changes the rules so that penalties can't be assessed, or disallowance periods take effect, unless a supervisor approves it in writing. This could protect taxpayers from unfair penalties because someone in charge has to sign off on it.
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Section 2(d): This section requires the Secretary of the Treasury to publish an annual report on all penalties assessed by the IRS. This could lead to more transparency and accountability from the IRS.
Potential Negative Impacts for People
- The bill text does not explicitly state any negative impacts for people.
Groups and Interests Ranking
Every group the model scored this bill for, from -10 to +10. Hover a score for the reason it gave.
- Demographic And Interest Groups
- Good For Business Owners+3Good For Billionaires+2Good For High Income Households+2Good For High Net Worth Individuals+2Good For Middle Class Households+2Good For Ultra High Net Worth Individuals+2Good For Low Income Households+1Good For Middle Aged+1Good For Retirees+1Good For Seniors+1
- Governance And Ideology
- Improves Due Process+4Improves Government Transparency+3
- Economy And Finance
- Improves Fiscal Responsibility+2Improves Small Business Support+2
- 7/21/2025
- Read twice and referred to the Committee on Finance.
- 6 Cosponsors added.
- Introduced in Senate
John BarrassoRepublican · Wyoming
Mike CrapoRepublican · Idaho
Chuck GrassleyRepublican · Iowa
Cynthia LummisRepublican · Wyoming
James RischRepublican · Idaho
Thomas TillisRepublican · North Carolina