[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"current-user-roles":3,"user-subscription":3,"bill:119-hr-5346":4},null,{"bill":5,"indexable":112,"summaries":113,"cosponsors":119,"cosponsorSlugs":126,"actions":128,"amendments":224,"amendmentSponsorSlugs":225,"linkages":226,"sponsorSlug":227},{"statusDate":6,"sponsor":7,"updateDate":15,"cboCostEstimates":16,"originChamber":22,"congress":23,"isByRequest":24,"title":25,"createdAt":26,"cosponsorCount":27,"onBehalfOfSponsor":3,"adminOverride":3,"amendmentCount":28,"actionCount":29,"popularTitle":3,"laws":3,"billType":30,"introducedDate":31,"congressGovUrl":32,"constitutionalAuthority":33,"policyArea":34,"deletedAt":3,"latestAction":35,"billNumber":37,"cosponsorCountIncludingWithdrawn":27,"status":38,"keyMilestoneCount":39,"subjects":40,"policyAreaLower":45,"committeeReports":46,"committees":50,"committeeCodes":74,"shortTitle":3,"officialTitle":3,"updatedAt":75,"searchTokens":76},"2025-12-02",{"firstName":8,"lastName":9,"district":10,"fullName":11,"state":12,"party":13,"bioguideId":14},"Glenn","Grothman","6","Rep. Grothman, Glenn [R-WI-6]","WI","R","G000576","2026-02-04T05:06:23Z",[17],{"description":18,"pubDate":19,"title":20,"url":21},"As reported by the House Committee on Ways and Means on September 30, 2025","2025-11-19T20:23:00Z","H.R. 5346, Fair and Accountable IRS Reviews Act","https:\u002F\u002Fwww.cbo.gov\u002Fpublication\u002F61905","House",119,false,"Fair and Accountable IRS Reviews Act","2026-05-13T22:15:21.519Z",1,0,15,"hr","2025-09-15","https:\u002F\u002Fwww.congress.gov\u002Fbill\u002F119th-congress\u002Fhouse-bill\u002F5346","\u003Cpre>\n[Congressional Record Volume 171, Number 150 (Monday, September 15, 2025)]\n[House]\nFrom the Congressional Record Online through the Government Publishing Office [\u003Ca href=\"https:\u002F\u002Fwww.gpo.gov\">www.gpo.gov\u003C\u002Fa>]\nBy Mr. GROTHMAN:\nH.R. 5346.\nCongress has the power to enact this legislation pursuant\nto the following:\nArticle 1, Section 8 of the United States Constitution\n[Page H4311]\n\u003C\u002Fpre>","Taxation",{"date":6,"text":36},"Received in the Senate and Read twice and referred to the Committee on Finance.",5346,"in_committee",5,[41,42,43,44],"Administrative law and regulatory procedures","Civil actions and liability","Internal Revenue Service (IRS)","Tax administration and collection, taxpayers","taxation",[47],{"citation":48,"url":49},"H. Rept. 119-318","https:\u002F\u002Fwww.congress.gov\u002Fcongressional-report\u002F119th-congress\u002Fhouse-report\u002F318",[51,66],{"name":52,"systemCode":53,"chamber":22,"activities":54,"subcommittees":64,"type":65},"Ways and Means Committee","hswm00",[55,58,61],{"name":56,"date":57},"Referred To","2025-09-15T16:00:45Z",{"name":59,"date":60},"Markup By","2025-09-17T13:30:06Z",{"name":62,"date":63},"Reported By","2025-09-30T16:25:41Z",[],"Standing",{"name":67,"systemCode":68,"chamber":69,"activities":70,"subcommittees":73,"type":65},"Finance Committee","ssfi00","Senate",[71],{"name":56,"date":72},"2025-12-02T23:20:52Z",[],[53,68],"2026-07-13T21:46:34.229Z",[77,78,79,80,81,82,83,84,85,86,87,88,89,90,91,92,93,94,95,96,97,98,99,100,101,102,103,104,105,106,107,108,109,110,111],"fair","fa","fai","and","accountable","ac","acc","acco","accou","accoun","account","accounta","accountab","accountabl","irs","reviews","re","rev","revi","revie","review","act","rep","grothman","gr","gro","grot","groth","grothm","grothma","glenn","gl","gle","glen","wi",true,[114],{"versionCode":115,"actionDate":31,"actionDesc":116,"text":117,"updateDate":118},"00","Introduced in House","\u003Cp>\u003Cstrong>Fair and Accountable IRS Reviews Act\u003C\u002Fstrong>\u003C\u002Fp>\u003Cp>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.\u003C\u002Fp>\u003Cp>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.\u003C\u002Fp>","2025-12-01T16:29:16Z",[120],{"bioguideId":121,"fullName":122,"party":13,"state":123,"district":124,"sponsorshipDate":125,"isOriginalCosponsor":24,"withdrawn":24,"sponsorshipWithdrawnDate":3},"S001172","Rep. Smith, Adrian [R-NE-3]","NE","3","2025-09-17",{"S001172":127},"adrian-smith",[129,134,144,150,155,163,167,172,181,186,194,202,209,216,220],{"actionDate":6,"actionDateTime":3,"text":36,"type":130,"actionCode":3,"sourceSystem":131,"committees":132,"recordedVotes":3,"calendarNumber":3,"sequenceIndex":28,"isKeyMilestone":24},"IntroReferral",{"name":69},[133],{"name":67,"systemCode":68},{"actionDate":135,"actionDateTime":136,"text":137,"type":138,"actionCode":139,"sourceSystem":140,"committees":3,"recordedVotes":3,"calendarNumber":3,"sequenceIndex":143,"isKeyMilestone":24},"2025-12-01","2025-12-01T17:19:23","Mr. Smith (MO) moved to suspend the rules and pass the bill, as amended.","Floor","H30300",{"code":141,"name":142},2,"House floor actions",6,{"actionDate":135,"actionDateTime":145,"text":146,"type":138,"actionCode":147,"sourceSystem":148,"committees":3,"recordedVotes":3,"calendarNumber":3,"sequenceIndex":149,"isKeyMilestone":24},"2025-12-01T17:19:52","DEBATE - The House proceeded with forty minutes of debate on H.R. 5346.","H8D000",{"code":141,"name":142},4,{"actionDate":135,"actionDateTime":151,"text":152,"type":138,"actionCode":153,"sourceSystem":154,"committees":3,"recordedVotes":3,"calendarNumber":3,"sequenceIndex":39,"isKeyMilestone":24},"2025-12-01T17:19:51","Considered under suspension of the rules. (consideration: CR H4940-4942)","H30000",{"code":141,"name":142},{"actionDate":135,"actionDateTime":156,"text":157,"type":138,"actionCode":158,"sourceSystem":159,"committees":3,"recordedVotes":3,"calendarNumber":3,"sequenceIndex":162,"isKeyMilestone":112},"2025-12-01T17:28:24","Passed\u002Fagreed to in House: On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. (text: CR H4940-4941)","8000",{"code":160,"name":161},9,"Library of Congress",3,{"actionDate":135,"actionDateTime":156,"text":164,"type":138,"actionCode":165,"sourceSystem":166,"committees":3,"recordedVotes":3,"calendarNumber":3,"sequenceIndex":141,"isKeyMilestone":112},"On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. 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