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119-hjres-65119th CongressWALLET

Providing for congressional disapproval under chapter 8 of title 5, United States Code, of the rule submitted by the Internal Revenue Service relating to Rules for Supervisory Approval of Penalties.

Sponsored By: Representative Grothman, Glenn [R-WI-6]

Introduced

Summary

Would nullify the IRS rule titled 'Rules for Supervisory Approval of Penalties'. If enacted, the resolution would cause that IRS rule to have no force or effect.

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Bill Overview

Analyzed Economic Effects

1 provisions identified: 0 benefits, 0 costs, 1 mixed.

Cancel IRS rule on penalty approvals

This resolution would nullify the IRS rule on supervisory approval of penalties, published in the Federal Register on December 23, 2024. If enacted, that rule would have no force or effect. This could change when IRS managers must sign off before assessing civil penalties. Taxpayers and businesses facing audits could see different penalty procedures. The change would take effect upon enactment.

Sponsors & CoSponsors

Sponsor

Grothman, Glenn [R-WI-6]

WI • R

Cosponsors

  • Rep. McClintock, Tom [R-CA-5]

    CA • R

    Sponsored 2/27/2025

  • Rep. Steube, W. Gregory [R-FL-17]

    FL • R

    Sponsored 2/27/2025

  • Rep. Kelly, Mike [R-PA-16]

    PA • R

    Sponsored 3/6/2025

  • Rep. Smith, Adrian [R-NE-3]

    NE • R

    Sponsored 3/11/2025

  • Rep. Rouzer, David [R-NC-7]

    NC • R

    Sponsored 3/14/2025

  • Rep. Schweikert, David [R-AZ-1]

    AZ • R

    Sponsored 3/14/2025

  • Rep. Smucker, Lloyd [R-PA-11]

    PA • R

    Sponsored 3/14/2025

  • Rep. Murphy, Gregory F. [R-NC-3]

    NC • R

    Sponsored 3/24/2025

Roll Call Votes

No roll call votes available for this bill.

View on Congress.gov
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