S. 1249 · 118th Congress
IRS Accountability and Taxpayer Protection Act
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Never voted on. It didn't reach a floor vote before the 118th Congress ended, so it expired. A bill has to be introduced again to be considered in a new Congress.
R
ScottSponsor9 cosponsors · 9 R
R
Blackburn
JB
R
Barrasso
MB
R
Braun
MC
R
Crapo
TC
R
Cotton
CL
R
Lummis
JR
R
Risch
RW
R
Wicker
CH
R
Hyde-Smith7 signed on when it was introduced; the rest joined later. Cosponsors who withdrew aren't shown.
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.
What it does: CRS summary · Introduced in Senate · Apr 20, 2023
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.
Written by the nonpartisan Congressional Research Service. All summary versions on Congress.gov
About this bill and sources
Official title: IRS Accountability and Taxpayer Protection Act
Latest action (Apr 20, 2023): Read twice and referred to the Committee on Finance.
Policy area: Taxation · Origin: Senate · Introduced: Apr 20, 2023
Official page on Congress.gov · Bill text (GovInfo) · Status record (XML)
No recorded floor vote found.