S 1249 · 118th Congress · Taxation

IRS Accountability and Taxpayer Protection Act

Introduced 2023-04-20· Sponsored by Sen. Scott, Tim [R-SC]· Senate

Bill Progress

Introduced
2
Committee
3
Senate Vote
4
House
5
Enacted
Latest: Read twice and referred to the Committee on Finance.(2023-04-20)

Plain Language Summary

[AI summary unavailable — showing source text] 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.…

Summarized by Claude AI · Non-partisan · For informational purposes only

Cosponsors (9)

9 Republicans