119th Congress · introduced in the House · Sep 15, 2025
Fair and Accountable IRS Reviews Act
Official title from Congress.gov
Latest action (Dec 2, 2025): Received in the Senate and Read twice and referred to the Committee on Finance.
View on Congress.govPolicy area: Taxation
Congressional Research Service summary, version: Introduced in House (Sep 15, 2025)
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.
Includes amendment, cloture, and procedural votes. Each is labeled with its exact question; only a passage question is a vote to pass the bill.
No recorded roll calls on this bill in coverage.
Received in the Senate and Read twice and referred to the Committee on Finance.
Motion to reconsider laid on the table Agreed to without objection.
On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. (text: CR H4940-4941)
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)
DEBATE - The House proceeded with forty minutes of debate on H.R. 5346.
Considered under suspension of the rules. (consideration: CR H4940-4942)
Mr. Smith (MO) moved to suspend the rules and pass the bill, as amended.
Placed on the Union Calendar, Calendar No. 272.
Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-318.
Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-318.
Ordered to be Reported in the Nature of a Substitute (Amended) by the Yeas and Nays: 44 - 0.
Committee Consideration and Mark-up Session Held
Referred to the House Committee on Ways and Means.
Introduced in House
Introduced in House
Actions from Congress.gov, newest first.
Administrative law and regulatory procedures · Civil actions and liability · Internal Revenue Service (IRS) · Tax administration and collection, taxpayers
LD-2 reports whose issue descriptions explicitly cite this bill (bill type and number validated against Congress.gov records). A citation does not establish the client's position or any contact with a member.
Loading lobbying reportsCoverage: reports for 2025 onward, posted Jan 1, 2025 through Oct 24, 2026.
7 citations.
NFIB (NATIONAL FEDERATION OF INDEPENDENT BUSINESS) · lobbying firm or registrant: NFIB (NATIONAL FEDERATION OF INDEPENDENT BUSINESS)
2026 Q3 report (Jul 1, 2026 – Sep 30, 2026) · posted Oct 20, 2026 · issue area: Small Business
$1,910,000
Spent on own lobbying
…the Modern Worker Empowerment Act H.R. 1566, the Right to Equitable and Professional Auto Industry Repair (REPAIR) Act H.R. 5349, the Tax Court Improvement Act H.R. 5346, the Fair and Accountable IRS Review Act H.R.5267, the American Franchise Act H.R. 2528, the Association Health Plans Act H.R. 6420, the Affordable Care Econom…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
NFIB (NATIONAL FEDERATION OF INDEPENDENT BUSINESS) · lobbying firm or registrant: NFIB (NATIONAL FEDERATION OF INDEPENDENT BUSINESS)
2026 Q2 report (Apr 1, 2026 – Jun 30, 2026) · posted Jul 20, 2026 · issue area: Small Business
$1,670,000
Spent on own lobbying
…the Modern Worker Empowerment Act H.R. 1566, the Right to Equitable and Professional Auto Industry Repair (REPAIR) Act H.R. 5349, the Tax Court Improvement Act H.R. 5346, the Fair and Accountable IRS Review Act H.R.5267, the American Franchise Act H.R. 2528, the Association Health Plans Act H.R. 6420, the Affordable Care Econom…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
NFIB (NATIONAL FEDERATION OF INDEPENDENT BUSINESS) · lobbying firm or registrant: NFIB (NATIONAL FEDERATION OF INDEPENDENT BUSINESS)
2026 Q1 report (Jan 1, 2026 – Mar 31, 2026) · posted Apr 20, 2026 · issue area: Small Business
$1,280,000
Spent on own lobbying
…the Modern Worker Empowerment Act H.R. 1566, the Right to Equitable and Professional Auto Industry Repair (REPAIR) Act H.R. 5349, the Tax Court Improvement Act H.R. 5346, the Fair and Accountable IRS Review Act H.R.5267, the American Franchise Act H.R. 2528, the Association Health Plans Act H.R. 6420, the Affordable Care Econom…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
NATIONAL TAXPAYERS UNION · lobbying firm or registrant: NATIONAL TAXPAYERS UNION
2025 Q4 report (Oct 1, 2025 – Dec 31, 2025) · posted Jan 21, 2026 · issue area: Taxation/Internal Revenue Code
$30,000
Spent on own lobbying
…flation Increasing fees/imposing taxes on patents Residence-Based Taxation for Americans Abroad Act (Draft) HR 998IRS Math Act HR 5349Tax Court Improvement Act HR 5346Fair and Accountable IRS Reviews Act HR 1152Electronic Filing and Payment Fairness Act HR 997National Taxpayer Advocate Enhancement Act HR 517Filing Relief for…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
NFIB (NATIONAL FEDERATION OF INDEPENDENT BUSINESS) · lobbying firm or registrant: NFIB (NATIONAL FEDERATION OF INDEPENDENT BUSINESS)
2025 Q4 report (Oct 1, 2025 – Dec 31, 2025) · posted Jan 20, 2026 · issue area: Small Business
$1,190,000
Spent on own lobbying
…1566, the Right to Equitable and Professional Auto Industry Repair (REPAIR) Act H.R. 1, the One Big Beautiful Bill Act H.R. 5349, the Tax Court Improvement Act H.R. 5346, the Fair and Accountable IRS Review Act H.R.5267, the American Franchise Act H.R. 2528, the Association Health Plans Act H.R. 6420, the Affordable Care Econom…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
NATIONAL TAXPAYERS UNION · lobbying firm or registrant: NATIONAL TAXPAYERS UNION
2025 Q3 report (Jul 1, 2025 – Sep 30, 2025) · posted Oct 21, 2025 · issue area: Taxation/Internal Revenue Code
$30,000
Spent on own lobbying
Tax status of nonprofit hospitals -- "Reconciliation 2.0" Commerce Department proposal for new garduated tax on patent values HR 5346Fair and Accountable IRS Reviews Act: Supervisor approval of IRS penalties Revenue Ruling 2024-14Partnership listed transactions Taxpayer Assistance and Service…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
NFIB (NATIONAL FEDERATION OF INDEPENDENT BUSINESS) · lobbying firm or registrant: NFIB (NATIONAL FEDERATION OF INDEPENDENT BUSINESS)
2025 Q3 report (Jul 1, 2025 – Sep 30, 2025) · posted Oct 15, 2025 · issue area: Taxation/Internal Revenue Code
$2,250,000
Spent on own lobbying
H.R. 1, the One Big Beautiful Bill Act (support) Expiration of existing TCJA tax provisions H.R. 5349 Tax Court Improvement Act (support) H.R. 5346 Fair and Accountable IRS Review Act (support)
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing