# 119-hr-5346: Fair and Accountable IRS Reviews Act

119-hr-5346, Fair and Accountable IRS Reviews Act, is a 119th Congress bill sponsored by Rep. Grothman, Glenn [R-WI-6] (R-WI); status passed_house; PRIA reads it as touching household money (as of 2026-11-01).

- Canonical: https://policyrisk.com/legislation/119-hr-5346
- As of: 2026-11-01
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-hr-5346
- Congress: 119
- Title: Fair and Accountable IRS Reviews Act
- Status: passed_house
- Introduced: 2025-09-15
- Sponsor: Rep. Grothman, Glenn [R-WI-6] (R-WI)
- Cosponsors: 1
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2026-11-01

## Summary

**Requires written pre-approval by an immediate supervisor before IRS staff can send any written communication proposing or assessing a tax penalty.** It would add a rule that the initial penalty determination must be personally approved in writing by the determination-maker's immediate supervisor or a higher designated official. - Taxpayers: Penalty proposals and notices would come only after a supervisor signs off, adding an extra review step and applying to penalties issued after December 31, 2025. - IRS staff and supervisors: The person who makes the initial penalty determination must get written, personal approval from the person they report to or a higher official; the bill also defines who counts as the "immediate supervisor." - Scope and limits: This is a procedural oversight change for penalty determinations. It leaves existing penalty types and amounts in place and does not create new programs or funding.

## Cosponsors (1)

- Rep. Smith, Adrian [R-NE-3] (R-NE), 2025-09-17T00:00:00.000Z

## Provisions PRIA read

- Supervisor approval before IRS tax penalties: benefit, low. The IRS would need a supervisor’s written OK before sending any penalty notice or proposal to a taxpayer. The signer would be the employee’s immediate boss or a higher official named by the Treasury Secretary. Immediate supervisor would mean the person the employee reports to. This would apply to n…

## Related bills

- 119-hr-4669: FEMA Act of 2025
- 119-hr-137: TCJA Permanency Act
- 119-hr-1229: United States-Israel Defense Partnership Act of 2025
- 119-hr-9298: Stopping Harmful and Outrageous Torts Act
- 119-hr-1262: Mikaela Naylon Give Kids a Chance Act
- 119-hr-21: Born-Alive Abortion Survivors Protection Act

## Sources
- [119-hr-5346 on Congress.gov](https://www.congress.gov/bill/119th-congress/house-bill/5346)

## Related
- [119-hr-4669: FEMA Act of 2025](https://policyrisk.com/legislation/119-hr-4669)
- [119-hr-137: TCJA Permanency Act](https://policyrisk.com/legislation/119-hr-137)
- [119-hr-1229: United States-Israel Defense Partnership Act of 2025](https://policyrisk.com/legislation/119-hr-1229)
- [119-hr-9298: Stopping Harmful and Outrageous Torts Act](https://policyrisk.com/legislation/119-hr-9298)
- [119-hr-1262: Mikaela Naylon Give Kids a Chance Act](https://policyrisk.com/legislation/119-hr-1262)
- [119-hr-21: Born-Alive Abortion Survivors Protection Act](https://policyrisk.com/legislation/119-hr-21)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-hr-5346 (as of 2026-11-01).