HR 5346

Fair and Accountable IRS Reviews Act

In Second Chamber

Jurisdiction

US Congress

Session

119th Congress (2025-2026)

Last updated at

Jun 14, 2026, 4:37 AM

Official source

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Introduced
Passed House
Passed Senate
To President
Became Law

Bill overview

This bill, the Fair and Accountable IRS Reviews Act, changes how the IRS assesses penalties and interest. It requires that an IRS employee’s supervisor must personally approve any written communication about a penalty to a taxpayer before that communication is sent. Specifically, the bill mandates that an initial determination of a penalty must be approved in writing by the employee’s immediate supervisor, or a designated higher-level official. This change aims to increase accountability and transparency in the IRS penalty assessment process.

Positions across the state

No public positions recorded for this legislation.

CIVIK

LEGISLATION TRACKER

HR 5346In Second Chamber

Fair and Accountable IRS Reviews Act

Jurisdiction: US

Public Sentiment

No Data

0

Support

0

Oppose

CIVIKEngagement, Reclaimed.

civik.us/legislation/cmnlw4qq00bdsjr0hj5ftkuf3|Jun 14, 2026

CIVIK

LEGISLATION TRACKER

HR 5346In Second Chamber

Fair and Accountable IRS Reviews Act

Jurisdiction: US

Public Sentiment

No Data

0

Support

0

Oppose

CIVIKEngagement, Reclaimed.

civik.us/legislation/cmnlw4qq00bdsjr0hj5ftkuf3|Jun 14, 2026

Arguments in favor

Reasons to support this legislation.

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Arguments opposed

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Chronological record of actions on this bill from official records.

2025-12-02Senate

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

Passage without roll call

The official record shows passage by unanimous consent or voice vote where no roll call was taken. No member-level tally is available for these steps, and the district map does not apply.

12/1/2025HouseVoice vote
On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. (text: CR H4940-4941)
No roll-call vote on record for this action.
12/1/2025Voice vote
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)
No roll-call vote on record for this action.

Floor votes and chamber actions

Recorded roll calls list how each member voted. Unanimous consent or voice vote appears in the official action history without a roll call; no member-level tally is available for those steps.

Passage without roll call

12/1/2025HouseVoice vote
On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. (text: CR H4940-4941)
No roll-call vote on record for this action.
12/1/2025Voice vote
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)
No roll-call vote on record for this action.

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HR 5346

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Bill overview

Sponsors

Primary sponsor

Cosponsor

Positions across the state

Arguments in favor

Arguments opposed

Legislative history

Passage without roll call

Floor votes and chamber actions

Passage without roll call

Bill text

Positions across the state

Legislative history

Passage without roll call

Floor votes and chamber actions

Passage without roll call