A supervisor's signature helps prevent the use of penalties as a pressure tactic and creates a transparent record that benefits both taxpayers and the government in collection and. Appeals proceedings in recent years. Unfortunately, A regulatory interpretation complicated the intent of this long standing statute. Instead of adhering to the clear requirement that an agent's immediate supervisor must approve a penalty at the time of the initial determination, supervisory appeal could be obtained at any point in the process. (00:45–00:51)
CLAIM
Asserts that a regulatory interpretation has complicated the intent of the statute requiring supervisor approval for IRS penalties.
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