,,ib ,union ,calendar ,no4 #bgb #aaith  
,,congress  #ast ,session  ,h4 ,r4 #ecdf
 ,report ,no4 #aai-cah ,,in ,,the       
,,house ,,of ,,representatives          
,september #ae1 #bjbe,mr4 ,grothman     
introduced the following bill2 which was
 referred to the ,committee on ,ways and
 ,means  ,september #cj1                
#bjbe;,additional sponsor3 ,mr4 ,smith  
of ,nebraska  ,september #cj1           
#bjbe,reported with an amendment1       
committed to the ,committee of the      
,whole ,house on the ,state of the      
,union1 and ordered to be printed,strike
 out all after the enacting clause and  
insert the part printed in italic,for   
text of introduced bill1 see copy of    
bill as introduced on ,september #ae1   
#bjbe  ,a ,,bill  ,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  ,september #cj1            
#bjbe,reported with an amendment1       
committed to the ,committee of the      
,whole ,house on the ,state of the      
,union1 and ordered to be printed