Fair and Accountable IRS Reviews Act
Sponsored By: Representative Grothman, Glenn [R-WI-6]
Passed House
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.
Show full summary
- 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.
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Bill Overview
Analyzed Economic Effects
1 provisions identified: 1 benefits, 0 costs, 0 mixed.
Supervisor approval before IRS tax penalties
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 notices and penalties after December 31, 2025. It would not change penalty amounts, just add a review step.
Sponsors & CoSponsors
Sponsor
Grothman, Glenn [R-WI-6]
WI • R
Cosponsors
Rep. Smith, Adrian [R-NE-3]
NE • R
Sponsored 9/17/2025
Roll Call Votes
No roll call votes available for this bill.
View on Congress.gov