H.R. 5346 explained · 119th Congress · Pending in Congress
Fair and Accountable IRS Reviews Act
Cosponsors: 1 (0 D, 1 R) · per Congress.gov, 2026-10-10
Introduced: 2025-09-15
Latest action (2025-12-02): Received in the Senate and Read twice and referred to the Committee on Finance.
What H.R. 5346 does, in plain terms
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.
Official summary by the Congressional Research Service, via Congress.gov.
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