#aaith ,,congress  #ast ,session  ,h4   
,r4 #ecdf  ,,an ,,act  ,to amend the    
,internal ,revenue ,code of #aihf to    
reform certain penalty and interest     
provisions4  #a4 ,short title ,this ,act
 may be cited as the ,fair and          
,accountable ,,irs ,reviews ,act4  #b4  
,procedural requirements for assessment 
of penalties  7a7 ,approval of          
assessment ,section #fgea7;b77#a7 of the
 ,internal ,revenue ,code of #aihf is   
amended to read as follows3  7#a7 ,in   
general ,no penalty under this title    
shall be assessed or entered unless1    
before any written communication with   
respect to such penalty 7including      
proposal of a penalty as an adjustment7 
is sent to the taxpayer1 the initial    
determination of such assessment is     
personally approved 7in writing7 by the 
immediate supervisor of the individual  
making such determination or such higher
 level official as the ,secretary may   
designate4  4  7b7 ,immediate supervisor
 defined ,section #fgea7;b7 of such     

,code is amended by adding at the end   
the following new paragraph3  7#c7      
,immediate supervisor ,for purposes of  
this subsection1 the term immediate     
supervisor means1 with respect to an    
individual making a determination under 
paragraph 7#a71 the person to whom such 
individual reports4  4  7c7 ,effective  
date ,the amendments made by this       
section shall apply to notices issued1  
and penalties assessed1 after ,december 
#ca1 #bjbe4  ,passed the ,house of      
,representatives ,december #a1          
#bjbe4;,clerk4