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House Bill 5346
119th Congress(2025-2026)
Fair and Accountable IRS Reviews Act
Introduced
Introduced
Introduced in House on Sep 15, 2025
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Bill Sponsor regularly scans bill texts to find sections that are contained in other bill texts. When a matching section is found, the bills containing that section can be viewed by clicking "View Bills" within the bill text section.
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H. R. 5346 (Introduced-in-House)


119th CONGRESS
1st Session
H. R. 5346


To amend the Internal Revenue Code of 1986 to reform certain penalty and interest provisions.

IN THE HOUSE OF REPRESENTATIVES

September 15, 2025

Mr. Grothman introduced the following bill; which was referred to the Committee on Ways and Means

A BILL

To amend the Internal Revenue Code of 1986 to reform certain penalty and interest provisions.

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,

SECTION 1. Short title.

This Act may be cited as the “Fair and Accountable IRS Reviews Act”.

SEC. 2. Procedural requirements for assessment of penalties.

(a) Approval of assessment.—Section 6751(b)(1) of the Internal Revenue Code of 1986 is amended to read as follows:

“(1) IN GENERAL.—No penalty under this title shall be assessed or entered unless, before any written communication with respect to such penalty (including proposal of a penalty as an adjustment) is sent to the taxpayer, the initial determination of such assessment is personally approved (in writing) by the immediate supervisor of the individual making such determination or such higher level official as the Secretary may designate.”.

(b) Immediate supervisor defined.—Section 6751(b) of such Code is amended by adding at the end the following new paragraph:

“(3) IMMEDIATE SUPERVISOR.—For purposes of this subsection, the term ‘immediate supervisor’ means, with respect to an individual making a determination under paragraph (1), the person to whom such individual reports.”.

(c) Effective date.—The amendments made by this subsection shall apply to notices issued, and penalties assessed, after December 31, 2025.