IRS would need supervisor approval before telling taxpayers about penalties.
This bill would require the IRS to get written approval from a supervisor before sending any written notice about a penalty to a taxpayer. It also clearly defines who an "immediate supervisor" is for these approvals. These changes aim to make the penalty assessment process more transparent for taxpayers and would take effect after December 31, 2025.
Today, the IRS must get supervisory approval for a penalty assessment. If this bill passes, that approval would need to happen before the IRS sends any written notice about the penalty to a taxpayer, making the process more transparent from the start. It also clearly defines who counts as an an "immediate supervisor" for these approvals.
HR 5346 · 119th Congress · September 15, 2025 · AI Summary by gemini-2.5-flash · 9/10
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Amounts reflect total quarterly lobbying spend reported to the Senate, not bill-specific spending. Source: Senate LDA filings.