H.R. 5346
Changes tax penalty approval at the Internal Revenue Service
Changes how Internal Revenue Service employees get approval for certain tax penalties, requiring their direct boss's written approval before contacting taxpayers.
- Sets a worker's direct boss as the person who approves certain tax penalties
- Requires the boss's written approval before any written penalty notice is sent to a taxpayer
- Changes current rules that define a supervisor as anyone who reviews proposed penalties
- Applies to certain federal tax penalties
Passed the House · Senate's turn