… time of the initial determination, supervisory appeal could be obtained at any point in the process. And the term immediate supervisor was broadened. Beyond Congress's original intent. As the result, An agent could propose a penalty without prior review and later seek approval from a wide range of individuals. Weakening the transparency and accountability of the. Law was designed to ensure the Fair. And Accountable IRS Reviews act restores clarity. It reaffirms that an IRS agent's actual. (01:09–01:16)
CLAIM
Asserts that IRS agents can propose penalties without prior review and later seek approval from various individuals.
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