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H.R. 5346 119th Congress House

Fair and Accountable IRS Reviews Act

Official title: To amend the Internal Revenue Code of 1986 to reform certain penalty and interest provisions.

Introduced: September 17, 2025 Introduced by: Glenn Grothman Republican · Wisconsin See on congress.gov
Taxation Administrative law and regulatory proceduresCivil actions and liabilityInternal Revenue Service (IRS)Tax administration and collection, taxpayers
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 Everywhere this bill has been 13 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Dec 2, 2025
Received in the Senate and Read twice and referred to the Committee on Finance.
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, 2025
Motion to reconsider laid on the table Agreed to without objection.
Dec 1, 2025
On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. (text: CR H4940-4941)
Dec 1, 2025
DEBATE - The House proceeded with forty minutes of debate on H.R. 5346.
Dec 1, 2025
Considered under suspension of the rules. (consideration: CR H4940-4942)
Dec 1, 2025
Mr. Smith (MO) moved to suspend the rules and pass the bill, as amended.
Sep 30, 2025
Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-318.
Sep 30, 2025
Placed on the Union Calendar, Calendar No. 272.
Sep 17, 2025
Ordered to be Reported in the Nature of a Substitute (Amended) by the Yeas and Nays: 44 - 0.
Sep 17, 2025
Committee Consideration and Mark-up Session Held
Sep 15, 2025
Introduced in House
Sep 15, 2025
Referred to the House Committee on Ways and Means.
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What's happening now December 2, 2025

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

 Plain-English summary Congressional Research Service

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.

 Hearings & markups 1
 Bill text 4 versions

Source documents hosted by congress.gov.

 Committees of jurisdiction 2
 Lobbying activity 7

Registered lobbyists who named this bill in their disclosure filings. Source: federal Lobbying Disclosure Act filings.

Bodies those filers lobbied

A filing lists the bills it worked on and the parts of government it contacted in separate sections, so these are the bodies those filers named anywhere in the filing, not a per-bill breakdown.

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 Cosponsors 1
All 1 Republican 1
R
Smith, Adrian
Nebraska · Sep 17, 2025
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 5346: Fair and Accountable IRS Reviews Act. 119th Congress. Open America. https://openamerica.io/bill/119-HR-5346/
MLA
"H.R. 5346: Fair and Accountable IRS Reviews Act." 119th Congress, 2026, Open America, https://openamerica.io/bill/119-HR-5346/.
Bluebook (legal)
H.R. 5346, 119th Cong. (2026), https://openamerica.io/bill/119-HR-5346/.
Markdown link
[H.R. 5346: Fair and Accountable IRS Reviews Act](https://openamerica.io/bill/119-HR-5346/)
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