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H.R. 5346 House Taxation

Fair and Accountable IRS Reviews Act

Introduced
Sep 15, 2025
Sponsor
Rep. Grothman, Glenn (R-WI-6)
View on Congress.gov

STAGE 4 OF 8 — HOUSE FLOOR

Currently in the House. Last action: received in the senate and read twice and referred to the committee on finance on Dec 2, 2025.

  1. House Introduced in House Sep 15, 2025
  2. House Referred to the House Committee on Ways and Means. Sep 15, 2025
  3. House Committee Consideration and Mark-up Session Held Sep 17, 2025
  4. House Ordered to be Reported in the Nature of a Substitute (Amended) by the Yeas and Nays: 44 - 0. Sep 17, 2025
  5. House Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-318. Sep 30, 2025
  6. House Placed on the Union Calendar, Calendar No. 272. Sep 30, 2025
  7. House Mr. Smith (MO) moved to suspend the rules and pass the bill, as amended. Dec 1, 2025
  8. House Considered under suspension of the rules. (consideration: CR H4940-4942) Dec 1, 2025
  9. House DEBATE - The House proceeded with forty minutes of debate on H.R. 5346. Dec 1, 2025
  10. House 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) Dec 1, 2025
  11. House On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. (text: CR H4940-4941) Dec 1, 2025
  12. House Motion to reconsider laid on the table Agreed to without objection. Dec 1, 2025
  13. Senate Received in the Senate and Read twice and referred to the Committee on Finance. Dec 2, 2025

Cosponsors

1

Subjects

Administrative law and regulatory proceduresCivil actions and liabilityInternal Revenue Service (IRS)Tax administration and collection, taxpayers

Committees

  • Finance Committee
    • [Referred To, Dec 2, 2025]
  • Ways and Means Committee
    • [Reported By, Sep 30, 2025]
    • [Markup By, Sep 17, 2025]
    • [Referred To, Sep 15, 2025]

Summary

Fair and Accountable IRS Reviews ActThis 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 as of: Introduced in House]

Bill Text

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