118th Congress Taxation
S. 1249: IRS Accountability and Taxpayer Protection Act
Introduced
- Introduced (completed)
- Passed Senate (not reached)
- Passed House (not reached)
- To the President (not reached)
- Became law (not reached)
Summary
This bill modifies procedural rules for the imposition of tax penalties by requiring, among other things, the approval of such penalties to be given in the pre-assessment process when a supervisor or higher level official has the discretion to give or withhold such approval.
Written by the Congressional Research Service, Library of Congress.
Roll calls
No roll call votes have been held on this bill.
Amendments
No amendments were offered to this bill.
Cosponsors
- Marsha Blackburn R-TNOriginal
- John Barrasso R-WYOriginal
- Mike Braun R-INOriginal
- Michael Crapo R-IDOriginal
- Tom Cotton R-AROriginal
- Cynthia Lummis R-WYOriginal
- James Risch R-IDOriginal
- Roger Wicker R-MS
- Cindy Hyde-Smith R-MS
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History
- Introduced in the Senate by Tim Scott.
Show the full action history (2 actions)
- Introduced in Senate
- Read twice and referred to the Committee on Finance.