IRS Accountability and Taxpayer Protection Act

[AI summary unavailable — showing source text] [Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [S. 2358 Introduced in Senate (IS)] <DOC> 119th CONGRESS 1st Session S. 2358 To amend the Internal Revenue Code of 1986 to modify the procedural rules for penalties. _______________________________________________________________________ IN THE SENATE OF THE UNITED STATES July 21, 2025 Mr. Scott of South Carolina (for himself, Ms. Lummis, Mr. Tillis, Mr. Grassley, Mr. Barrasso, Mr. Crapo, and Mr. Risch) introduced the following bill; which was read twice and referred to the Committee on Finance _______________________________________________________________________ A BILL To amend the Internal Revenue Code of 1986 to modify the procedural rules for penalties. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. SHORT TITLE. This Act may be cited as the ``IRS Accountability and Taxpayer Protection Act''. SEC. 2. MODIFICATION OF PROCEDURAL REQUIREMENTS FOR PENALTIES AND DISALLOWANCE PERIODS. (a) In General.--Section 6751(b) of the Internal Revenue Code of 1986 is amended-- (1) by striking paragraph (1) and inserting the followin…