S. 1249 · 118th Congress
IRS Accountability and Taxpayer Protection Act
- Stage
- In committee
- Sponsor
- Tim Scott
- Introduced
- 2023-04-20
- Latest action
- 2023-04-20 · Introduced in Senate
Summary
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.