I'd like to thank the previous speakers. For the kind words and assistance on this bill. I also like to address the Fair Accountable IRS Review Reviews Act. For decades, Federal laws required that before the IRS can impose penalties on a taxpayer, an agent must first receive written approval from that agent's immediate supervisor. Congress put the safeguard in place to ensure the penalties are imposed fairly, consistently and with appropriate oversight. (00:14–00:19)
CLAIM
Asserts that federal laws require IRS agents to get written approval from their immediate supervisor before imposing penalties.
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