Fair and Accountable IRS Reviews Act
Introduced Sep 15, 2025 by Rep. Glenn Grothman
The House passed it. The Senate has to pass it before it can reach the President.
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.
Summary by the Congressional Research Service.
No recorded roll-call vote on this bill — it may have passed by voice vote or unanimous consent, which don't record individual votes.
- Dec 2, 2025Received in the Senate and Read twice and referred to the Committee on Finance.
- Dec 1, 2025Motion to reconsider laid on the table Agreed to without objection.
- Dec 1, 2025On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. (text: CR H4940-4941)
- Dec 1, 2025Passed/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)
- Dec 1, 2025DEBATE - The House proceeded with forty minutes of debate on H.R. 5346.
- Dec 1, 2025Considered under suspension of the rules. (consideration: CR H4940-4942)
- Dec 1, 2025Mr. Smith (MO) moved to suspend the rules and pass the bill, as amended.
- Sep 30, 2025Placed on the Union Calendar, Calendar No. 272.
- Sep 30, 2025Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-318.
- Sep 17, 2025Ordered to be Reported in the Nature of a Substitute (Amended) by the Yeas and Nays: 44 - 0.
- Sep 17, 2025Committee Consideration and Mark-up Session Held
- Sep 15, 2025Referred to the House Committee on Ways and Means.
- Sep 15, 2025Introduced in House