Only the right has signed this so far (Bill Ranking)
H.R. 5346 · 119th Congress (2025-2026)
2 members · Left 0 · Center 0 · Right 2 (Bill Ranking)
| Sponsor | Rep. Grothman, Glenn (R-WI) (Introduced 09/15/2025) |
|---|---|
| Sponsor Voting Record | Right · DW-NOMINATE +0.60 · measured from every roll-call vote this member has cast (voteview.com) (Sponsor Ranking) |
| Support |
LLLCLRR support across the spectrum: 2 members signed on (Bill Ranking) this bill: sponsor + current cosponsors, each once |
| Committees | Senate - Finance Committee; House - Ways and Means Committee; House - Ways and Means Committee; House - Ways and Means Committee |
| Latest Action | 12/02/2025 Received in the Senate and Read twice and referred to the Committee on Finance. |
| Roll Call Votes | There have been no roll call votes |
| Source | view on congress.gov → |
Introduced in House (09/15/2025)
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.
119 HR 5346 EH: Fair and Accountable IRS Reviews Act U.S. House of Representatives text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain. IB 119th CONGRESS1st Session H. R. 5346
IN THE HOUSE OF REPRESENTATIVES AN ACT To amend the Internal Revenue Code of 1986 to reform certain penalty and interest provisions.
1.Short titleThis Act may be cited as the Fair and Accountable IRS Reviews Act.
2.Procedural requirements for assessment of penalties (a)Approval of assessmentSection 6751(b)(1) of the Internal Revenue Code of 1986 is amended to read as follows: (1)In generalNo 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 definedSection 6751(b) of such Code is amended by adding at the end the following new paragraph: (3)Immediate supervisorFor 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 dateThe amendments made by this section shall apply to notices issued, and penalties assessed, after December 31, 2025. Passed the House of Representatives December 1, 2025.Kevin F. McCumber,Clerk.
119 HR 5346 IH: Fair and Accountable IRS Reviews Act U.S. House of Representatives 2025-09-15 text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain. I119th CONGRESS1st SessionH. R. 5346IN THE HOUSE OF REPRESENTATIVESSeptember 15, 2025Mr. Grothman introduced the following bill; which was referred to the Committee on Ways and MeansA BILLTo amend the Internal Revenue Code of 1986 to reform certain penalty and interest provisions.
1.Short title This Act may be cited as the Fair and Accountable IRS Reviews Act.
2.Procedural requirements for assessment of penalties (a)Approval of assessmentSection 6751(b)(1) of the Internal Revenue Code of 1986 is amended to read as follows: (1)In generalNo 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 definedSection 6751(b) of such Code is amended by adding at the end the following new paragraph: (3)Immediate supervisorFor 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 dateThe amendments made by this subsection shall apply to notices issued, and penalties assessed, after December 31, 2025.
119 HR 5346 : Fair and Accountable IRS Reviews Act U.S. House of Representatives 2025-12-02 text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain. IIB119th CONGRESS1st SessionH. R. 5346IN THE SENATE OF THE UNITED STATESDecember 2, 2025Received; read twice and referred to the Committee on FinanceAN ACTTo amend the Internal Revenue Code of 1986 to reform certain penalty and interest provisions.1.Short titleThis Act may be cited as the Fair and Accountable IRS Reviews Act.
2.Procedural requirements for assessment of penalties(a)Approval of assessmentSection 6751(b)(1) of the Internal Revenue Code of 1986 is amended to read as follows: (1)In generalNo 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 definedSection 6751(b) of such Code is amended by adding at the end the following new paragraph: (3)Immediate supervisorFor 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 dateThe amendments made by this section shall apply to notices issued, and penalties assessed, after December 31, 2025. Passed the House of Representatives December 1, 2025.Kevin F. McCumber,Clerk.
119 HR 5346 RH: Fair and Accountable IRS Reviews Act U.S. House of Representatives 2025-09-30 text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain. IBUnion Calendar No. 272119th CONGRESS1st SessionH. R. 5346[Report No. 119–318]IN THE HOUSE OF REPRESENTATIVESSeptember 15, 2025Mr. Grothman introduced the following bill; which was referred to the Committee on Ways and MeansSeptember 30, 2025Additional sponsor: Mr. Smith of NebraskaSeptember 30, 2025Reported with an amendment, committed to the Committee of the Whole House on the State of the Union, and ordered to be printedStrike out all after the enacting clause and insert the part printed in italicFor text of introduced bill, see copy of bill as introduced on September 15, 2025A BILLTo amend the Internal Revenue Code of 1986 to reform certain penalty and interest provisions.1.Short titleThis Act may be cited as the Fair and Accountable IRS Reviews Act.
2.Procedural requirements for assessment of penalties(a)Approval of assessmentSection 6751(b)(1) of the Internal Revenue Code of 1986 is amended to read as follows: (1)In generalNo 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 definedSection 6751(b) of such Code is amended by adding at the end the following new paragraph: (3)Immediate supervisorFor 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 dateThe amendments made by this section shall apply to notices issued, and penalties assessed, after December 31, 2025. September 30, 2025Reported with an amendment, committed to the Committee of the Whole House on the State of the Union, and ordered to be printed
The bill's own words, from our database (synced from the GPO BILLS XML); paragraph breaks added at the bill's section boundaries, nothing else changed.
| Date | Chamber | All Actions |
|---|---|---|
| 09/15/2025 | Library of Congress | Introduced in House |
| 09/15/2025 | Library of Congress | Introduced in House |
| 09/15/2025 | House floor actions | Referred to the House Committee on Ways and Means. |
| 09/17/2025 | House committee actions | Committee Consideration and Mark-up Session Held |
| 09/17/2025 | House committee actions | Ordered to be Reported in the Nature of a Substitute (Amended) by the Yeas and Nays: 44 - 0. |
| 09/30/2025 | Library of Congress | Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-318. |
| 09/30/2025 | House floor actions | Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-318. |
| 09/30/2025 | House floor actions | Placed on the Union Calendar, Calendar No. 272. |
| 12/01/2025 | House floor actions | Mr. Smith (MO) moved to suspend the rules and pass the bill, as amended. |
| 12/01/2025 | House floor actions | Considered under suspension of the rules. (consideration: CR H4940-4942) |
| 12/01/2025 | House floor actions | DEBATE - The House proceeded with forty minutes of debate on H.R. 5346. |
| 12/01/2025 | Library of Congress | 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) |
| 12/01/2025 | House floor actions | On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. (text: CR H4940-4941) |
| 12/01/2025 | House floor actions | Motion to reconsider laid on the table Agreed to without objection. |
| 12/02/2025 | Senate | Received in the Senate and Read twice and referred to the Committee on Finance. |
| Title Type | Title |
|---|---|
| Short Titles from RFS (Referred to Senate) bill text | Fair and Accountable IRS Reviews Act |
| Short Title(s) as Passed House | Fair and Accountable IRS Reviews Act |
| Official Titles from EH (Engrossed in House) bill text | To amend the Internal Revenue Code of 1986 to reform certain penalty and interest provisions. |
| Short Title(s) as Reported to House | Fair and Accountable IRS Reviews Act |
| Display Title | Fair and Accountable IRS Reviews Act |
| Short Title(s) as Introduced | Fair and Accountable IRS Reviews Act |
| Official Title as Introduced | To amend the Internal Revenue Code of 1986 to reform certain penalty and interest provisions. |
There are no amendments to this bill.
* = Original cosponsor
| Committee | Activity |
|---|---|
| Senate - Finance Committee | 12/02/2025 Referred To |
| House - Ways and Means Committee | 09/30/2025 Reported By |
| House - Ways and Means Committee | 09/17/2025 Markup By |
| House - Ways and Means Committee | 09/15/2025 Referred To |
No related bill information was received for H.R. 5346.
Policy Area: Taxation
All data on this page comes from our own database (legislation.congress_* tables), synced daily from the GPO govinfo BILLSTATUS and BILLS collections. Formatted after congress.gov; nothing is generated. Member placement is their DW-NOMINATE score (voteview.com, Lewis et al.) - a measurement of roll-call voting behavior, not our judgement. Buckets: Left below −0.50 · Lean Left to −0.25 · Center to +0.25 · Lean Right to +0.50 · Right above +0.50. The bill's Support meter aggregates the people who signed the bill - sponsor and current cosponsors, each counted once - nothing else.