Fair and Accountable IRS Reviews Act (IRS Penalty Supervisor Approval)
Current understanding
To be populated as evidence accumulates.
Evidence log
- 2026-07-28 — A bill to amend the Internal Revenue Code of 1986 to modify procedural requirements for penalties and disallowance periods.: cross-connection with irc-penalties-disallowance-procedures: Both concern procedural requirements around IRS penalty assessment; may complement supervisor approval reforms. (novelty: 2)
- 2025-12-02 — Fair and Accountable IRS Reviews Act: HR5346 (119th Congress) would require an IRS employee’s immediate supervisor—defined as the person to whom the employee directly reports—to provide written approval of specified federal tax penalties before any related written communication is sent to the taxpayer, tightening the timing and definitional scope of existing IRC supervisor-approval requirements. (novelty: 2)