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 immediate supervisor must provide written approval at the initial determination of a penalty. ensuring proper oversight from the start. This simple clarification strengthens the taxpayer protections and promotes a consistent and reliable penalty process. Mr. Speaker, Americans deserve a tax system is fair, fair, predictable and transparent. (01:22–01:37)
CLAIM
Asserts that the Fair and Accountable IRS Reviews Act requires an IRS agent's immediate supervisor to provide written approval at the initial penalty determination.
This is an excerpt from a raw transcript. The assertions have not been audited or verified. Tap the video to view the source footage and understand the context.
