Legis Daily

IRS Accountability and Taxpayer Protection Act

USA118th CongressS-1249| Senate 
| Updated: 4/20/2023
Tim Scott

Tim Scott

Republican Senator

South Carolina

Cosponsors (9)
Mike Braun (Republican)Cindy Hyde-Smith (Republican)James E. Risch (Republican)Cynthia M. Lummis (Republican)Marsha Blackburn (Republican)Tom Cotton (Republican)Roger F. Wicker (Republican)John Barrasso (Republican)Mike Crapo (Republican)

Finance Committee

  • Introduced
  • In Committee
  • On Floor
  • Passed Chamber
  • Enacted
IRS Accountability and Taxpayer Protection Act 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.
View Full Text

Suggested Questions

Get AI-generated questions to help you understand this bill better

Timeline
Apr 20, 2023
Introduced in Senate
Apr 20, 2023
Read twice and referred to the Committee on Finance.
  • April 20, 2023
    Introduced in Senate


  • April 20, 2023
    Read twice and referred to the Committee on Finance.

Taxation

IRS Accountability and Taxpayer Protection Act

USA118th CongressS-1249| Senate 
| Updated: 4/20/2023
IRS Accountability and Taxpayer Protection Act 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.
View Full Text

Suggested Questions

Get AI-generated questions to help you understand this bill better

Timeline
Apr 20, 2023
Introduced in Senate
Apr 20, 2023
Read twice and referred to the Committee on Finance.
  • April 20, 2023
    Introduced in Senate


  • April 20, 2023
    Read twice and referred to the Committee on Finance.
Tim Scott

Tim Scott

Republican Senator

South Carolina

Cosponsors (9)
Mike Braun (Republican)Cindy Hyde-Smith (Republican)James E. Risch (Republican)Cynthia M. Lummis (Republican)Marsha Blackburn (Republican)Tom Cotton (Republican)Roger F. Wicker (Republican)John Barrasso (Republican)Mike Crapo (Republican)

Finance Committee

Taxation

  • Introduced
  • In Committee
  • On Floor
  • Passed Chamber
  • Enacted