[Congressional Bills 118th Congress]
[From the U.S. Government Publishing Office]
[S. 1249 Introduced in Senate (IS)]

<DOC>






118th CONGRESS
  1st Session
                                S. 1249

  To amend the Internal Revenue Code of 1986 to modify the procedural 
                          rules for penalties.


_______________________________________________________________________


                   IN THE SENATE OF THE UNITED STATES

                             April 20, 2023

Mr. Scott of South Carolina (for himself, Mr. Barrasso, Mrs. Blackburn, 
Mr. Braun, Mr. Cotton, Mr. Crapo, Ms. Lummis, and Mr. Risch) introduced 
the following bill; which was read twice and referred to the Committee 
                               on Finance

_______________________________________________________________________

                                 A BILL


 
  To amend the Internal Revenue Code of 1986 to modify the procedural 
                          rules for penalties.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``IRS Accountability and Taxpayer 
Protection Act''.

SEC. 2. MODIFICATION OF PROCEDURAL REQUIREMENTS FOR PENALTIES UNDER THE 
              INTERNAL REVENUE CODE OF 1986.

    (a) In General.--Section 6751(b)(1) of the Internal Revenue Code of 
1986 is amended--
            (1) by striking ``of such assessment'' and inserting ``with 
        respect to the application of such penalty'', and
            (2) by adding at the end the following new sentence ``The 
        approval required under the preceding sentence shall be given 
        at a time in the pre-assessment process when such supervisor or 
        higher level official has the discretion to give or withhold 
        such approval.''.
    (b) Effective Date.--The amendments made by subsection (a) shall 
apply to notices issued, and offsets or defenses asserted, after the 
date of the enactment of this Act.
                                 <all>