Fair and Accountable IRS Reviews Act

Sponsored byRep. Grothman, Glenn [R-WI-6]WI· Introduced 15 September 2025

Open on Congress.gov

Cosponsors

Actions

Amendments

Committees

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Since introduced

Introduced

Committee

Passed Chamber

Passed Both

Enacted

Step 1 of 0

Latest action

Received in the Senate and Read twice and referred to the Committee on Finance.

2 December 2025·7 months ago

Summary

Introduced in House · Updated 1 December 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.

Timeline

15 actions

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

Sponsorship

1 cosponsors

Sponsor

Rep. Grothman, Glenn [R-WI-6]WI

Cosponsors

Republican1100%

Republican:Rep. Smith, Adrian [R-NE-3]NE

Classification

Policy area

Taxation

Legislative subjects

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

Committees

Ways and Means Committee
House · Standing
- Referred To15 Sept 2025
- Markup By17 Sept 2025
- Reported By30 Sept 2025
Finance Committee
Senate · Standing
- Referred To2 Dec 2025

Reports

H. Rept. 119-318

Track Fair and Accountable IRS Reviews Act as it moves through Congress