{"bill":{"id":"119-hr-5346","congress":119,"type":"HR","number":5346,"title":"Fair and Accountable IRS Reviews Act","originChamber":"House","introducedDate":"2025-09-15","sponsors":[{"bioguideId":"G000576","fullName":"Rep. Grothman, Glenn [R-WI-6]","party":"R","state":"WI","district":6}],"cosponsorsCount":1,"latestAction":{"actionDate":"2025-12-02","text":"Received in the Senate and Read twice and referred to the Committee on Finance."},"policyArea":"Taxation","subjects":["Administrative law and regulatory procedures","Civil actions and liability","Internal Revenue Service (IRS)","Tax administration and collection, taxpayers"],"actions":[{"date":"2025-12-02","text":"Received in the Senate and Read twice and referred to the Committee on Finance.","type":"IntroReferral","chamber":"Senate","hasVote":false},{"date":"2025-12-01","text":"Motion to reconsider laid on the table Agreed to without objection.","type":"Floor","chamber":"House floor actions","hasVote":false},{"date":"2025-12-01","text":"On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. (text: CR H4940-4941)","type":"Floor","chamber":"House floor actions","hasVote":false},{"date":"2025-12-01","text":"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)","type":"Floor","chamber":"Library of Congress","hasVote":false},{"date":"2025-12-01","text":"DEBATE - The House proceeded with forty minutes of debate on H.R. 5346.","type":"Floor","chamber":"House floor actions","hasVote":false},{"date":"2025-12-01","text":"Considered under suspension of the rules. (consideration: CR H4940-4942)","type":"Floor","chamber":"House floor actions","hasVote":false},{"date":"2025-12-01","text":"Mr. Smith (MO) moved to suspend the rules and pass the bill, as amended.","type":"Floor","chamber":"House floor actions","hasVote":false},{"date":"2025-09-30","text":"Placed on the Union Calendar, Calendar No. 272.","type":"Calendars","chamber":"House floor actions","hasVote":false},{"date":"2025-09-30","text":"Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-318.","type":"Committee","chamber":"House floor actions","hasVote":false},{"date":"2025-09-30","text":"Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-318.","type":"Committee","chamber":"Library of Congress","hasVote":false},{"date":"2025-09-17","text":"Ordered to be Reported in the Nature of a Substitute (Amended) by the Yeas and Nays: 44 - 0.","type":"Committee","chamber":"House committee actions","hasVote":false},{"date":"2025-09-17","text":"Committee Consideration and Mark-up Session Held","type":"Committee","chamber":"House committee actions","hasVote":false},{"date":"2025-09-15","text":"Referred to the House Committee on Ways and Means.","type":"IntroReferral","chamber":"House floor actions","hasVote":false},{"date":"2025-09-15","text":"Introduced in House","type":"IntroReferral","chamber":"Library of Congress","hasVote":false},{"date":"2025-09-15","text":"Introduced in House","type":"IntroReferral","chamber":"Library of Congress","hasVote":false}],"summary":"<p><strong>Fair and Accountable IRS Reviews Act</strong></p><p>This bill provides that an Internal Revenue Service (IRS) employee’s immediate supervisor&nbsp;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.</p><p>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.</p>","updateDate":"2026-02-04T05:06:23Z"},"markets":[],"stateBills":[],"meta":{"sources":["congress.gov"],"latencyMs":988,"ts":"2026-04-15T04:55:47.469Z"},"nextActions":{"inspect":[],"related":[{"description":"Search related legislation","method":"GET","url":"/api/public/query-gov?q=Fair%20and%20Accountable%20IRS%20Reviews%20Act"}]}}