S 1249
118th Congress
Senate
Taxation
IRS Accountability and Taxpayer Protection Act
Introduced: April 20, 2023
Introduced by:
Scott, Tim
Republican
· South Carolina
See on congress.gov
Everywhere this bill has been
2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Apr 20, 2023
Read twice and referred to the Committee on Finance.
Apr 20, 2023
Introduced in Senate
Plain-English summary
IRS Accountability and Taxpayer Protection Act
This bill modifies procedural rules for the imposition of tax penalties by requiring, among other things, the approval of such penalties to be given in the pre-assessment process when a supervisor or higher level official has the discretion to give or withhold such approval.
What's happening now
Read twice and referred to the Committee on Finance.
Committees of jurisdiction
1