,,ii  #aahth ,,congress  #ast ,session  
,s4 #abdi  ,,in ,,the ,,senate ,,of     
,,the ,,united ,,states  ,april #bj1    
#bjbc,mr4 ,scott of ,south ,carolina    
7for himself1 ,mr4 ,barrasso1 ,mrs4     
,blackburn1 ,mr4 ,braun1 ,mr4 ,cotton1  
,mr4 ,crapo1 ,ms4 ,lummis1 and ,mr4     
,risch7 introduced the following bill2  
which was read twice and referred to the
 ,committee on ,finance  ,a ,,bill  ,to 
amend the ,internal ,revenue ,code of   
#aihf to modify the procedural rules for
 penalties4  #a4 ,short title ,this ,act
 may be cited as the ,,irs              
,accountability and ,taxpayer           
,protection ,act 4  #b4 ,modification of
 procedural requirements for penalties  
under the ,internal ,revenue ,code of   
#aihf  7a7 ,in general ,section         
#fgea7;b77#a7 of the ,internal ,revenue 
,code of #aihf is amended-- 7#a7 by     
striking of such assessment and         
inserting with respect to the           
application of such penalty1 and  7#b7  
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 approval44  7b7 ,effective
 date ,the amendments made by subsection
 7a7 shall apply to notices issued1 and 
offsets or defenses asserted1 after the 
date of the enactment of this ,act4