Fair and Accountable IRS Reviews Act

This bill changes rules about how the IRS handles tax penalties. It requires that an IRS employee's direct supervisor must approve certain tax penalties in writing before the IRS can send any written communication about those penalties to the taxpayer. The bill also clarifies that an employee's immediate supervisor is the person they directly report to. Currently, IRS rules allow broader definitions of who can approve penalties and have different timing requirements for when approval must be obtained.

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