A bill to amend the Internal Revenue Code of 1986 to modify the procedural rules for penalties.
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.
Introduced in Senate
Read twice and referred to the Committee on Finance.
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