Fair and Accountable IRS Reviews Act
Take action
Record your position on this measure.
Create an account to take a stance, submit a written position, or contact your legislator.
Progress
Where this bill stands in the legislative process.
- Introduced
- Passed House
- Passed Senate
- To President
- Became Law
Overview
This bill, the Fair and Accountable IRS Reviews Act, changes how the IRS assesses penalties. It requires that an IRS employee’s supervisor must personally approve any written communication about a penalty before it’s sent to the taxpayer. Specifically, the bill clarifies that an employee’s immediate supervisor – the person they report to – is responsible for approving penalty assessments. The changes will take effect starting December 31, 2025.
Key provisions
- Requires personal written approval from an employee’s immediate supervisor before penalty communication is sent to a taxpayer.
- Defines ‘immediate supervisor’ as the individual to whom an IRS employee reports.
- Applies to notices issued and penalties assessed after December 31, 2025.
Who is affected
- Taxpayers
- Internal Revenue Service (IRS) employees
- IRS supervisors
Notable changes
- Clarifies the role of the immediate supervisor in the penalty assessment process.
- Adds a requirement for written approval before penalty communication is sent.
Bill text
Read the latest version inline or switch to a previous version.
Text extraction is in progress. View the official source.
Sponsors
Official sponsors from legislative records.
2 on record
Primary sponsor
Cosponsor
Arguments
Reasons offered for and against this legislation.
Arguments in favor
No arguments in favor have been submitted.
Submit yoursArguments opposed
No arguments opposed have been submitted.
Submit yours