H.R. 5346: Fair and Accountable IRS Reviews Act

119th Congress · introduced 2025-09-15 · Taxation · Latest: Received in the Senate and Read twice and referred to the Committee on Finance.

federal

What does this mean?

Official title

Fair and Accountable IRS Reviews Act

Plain summary

Fair and Accountable IRS Reviews Act 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.

Congressional Research Service summary (Introduced in House), quoted unchanged (nonpartisan). Read the source.

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A “Yea” vote

If it passes both chambers and is signed, it becomes law.

A “Nay” vote

If it is not passed, current law stays as it is.

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What does this mean? (plain words)

Official text

Fair and Accountable IRS Reviews Act

Source: Congressional Research Service summary (Introduced in House)

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Officials and money

Sponsor: Rep. Grothman, Glenn [R-WI-6] · 1 cosponsors

Cost estimate: CBO cost estimate: H.R. 5346, Fair and Accountable IRS Reviews Act (2025-11-19)

Cosponsors on this site

Adrian Smith (R-NE)

Sponsor's campaign money: Rep. Grothman, Glenn [R-WI-6] reported raising $1.2 million (2025–2026). Details. Shown for context only; it does not mean any donor supported this bill.

Words on this page, explained (2)

Bill: A proposed law. It becomes law only if it passes the legislature and is signed by the president or governor (or a veto is overridden).
Rulemaking: The process agencies use to write regulations that carry out laws passed by Congress or a legislature. Usually an agency publishes a proposed rule, takes public comments, then publishes a final rule.

Plain meanings written from linked sources. All words.

Sources

Congressional Research Service summary (Introduced in House)
Congress.gov
Data: GovInfo BILLSTATUS bulk data (Library of Congress), BILLSTATUS-119hr5346.xml <https://www.govinfo.gov/bulkdata/BILLSTATUS/119/hr>

Record fed-us-cong119-hr5346 · catalog fed-us-congress-bills-cong119 · updated 2026-11-03 by psicol fed-bills