This House Joint Resolution aims to formally reject a specific rule issued by the Internal Revenue Service (IRS) regarding the supervisory approval of penalties . The resolution invokes the authority granted under chapter 8 of title 5, United States Code, which is commonly known as the Congressional Review Act. If passed by Congress and signed into law, this resolution would effectively nullify the IRS rule, preventing it from taking effect or having any legal standing. The rule in question was published in the Federal Register on December 23, 2024, and concerns the procedures for approving penalties.