Providing for congressional disapproval under chapter 8 of title 5, United States Code, of the rule submitted by the Internal Revenue Service relating to Rules for Supervisory Approval of Penalties.

This joint resolution would cancel a rule that the IRS issued on December 23, 2024, about when supervisors must approve certain tax penalties. The rule dealt with the timing requirements for getting supervisor approval before the IRS can assess some federal tax penalties.

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