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S. 1249

BillFederalSenateIn Committee
To amend the Internal Revenue Code of 1986 to modify the procedural rules for penalties.
About This Bill
Committee
Latest Action · April 20, 2023
Read twice and referred to the Committee on Finance.
Congress
118th (2023–2025)
Introduced
April 20, 2023
Cosponsors (9)
0D 9R
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Summary

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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.

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