Congress·Passed House·H.R. 5346

Supervisors must approve tax penalties before letters go out

Fair and Accountable IRS Reviews Act

⏸

Stalled

No legislative action in over 90 days.

Legislative Progress

✓ House

Senate

President

Law

The tax agency must get written approval from an employee’s direct boss before sending you any penalty letter.
It clearly defines “immediate supervisor” as the person the employee reports to, so there’s no confusion about who must sign off.
This change aims to cut down on rushed or mistaken penalties and add accountability before you’re told you owe extra.
It starts for notices and penalties after December 31, 2025, and does not undo past penalties or letters.
It does not change how much tax you owe—only the steps the agency must take before it says you owe a penalty.

TaxesSmall Business

5 milestones15 actions

Dec 2, 2025Senate

Received in the Senate and Read twice and referred to the Committee on Finance.

Dec 1, 2025House

Motion to reconsider laid on the table Agreed to without objection.

Dec 1, 2025House

On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. (text: CR H4940-4941)

Dec 1, 2025

Passed/agreed to in House: On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. (text: CR H4940-4941)

Dec 1, 2025House

DEBATE - The House proceeded with forty minutes of debate on H.R. 5346.

Document Type

Congressional Bill

Official Title

Fair and Accountable IRS Reviews Act

Bill NumberHR 5346

Congress119th Congress

ChamberHouse of Representatives

Latest ActionMotion to reconsider laid on the table Agreed to without objection.

(1)

R: 1

Congress.gov

Official legislative information

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