118th Congress · SENATE BILLBILL

S. 1249 — IRS Accountability and Taxpayer Protection Act

“A bill to amend the Internal Revenue Code of 1986 to modify the procedural rules for penalties.”

Taxation

Introduced Apr 20, 2023

Last action Apr 20, 2023

Pipeline · Bill → Law

Step 1

Introduced

Apr 20, 2023

Step 2

Referred

Apr 20, 2023

Finance

Step 3

Committee

Step 4

Senate

Step 5

House floor

Step 6

Resolve Changes

Step 7

Signed

SummaryCRS Summary

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.

Provisions · 2 sectionsIntroduced in Senate

Timeline · 2 actions

Apr 20, 2023

Introduced in Senate

Apr 20, 2023

Read twice and referred to the Committee on Finance.