Fond Du Lac Times

Congressman Glenn Grothman (R-WI) has introduced legislation aimed at increasing oversight of IRS penalties. The Fair and Accountable IRS Reviews Act would require that all proposed penalties be reviewed and approved by the issuing employee’s immediate supervisor before they are enacted. Under current policy, any employee the IRS designates as a supervisor can approve fines on taxpayers.

“Taxpayers deserve fair treatment and strong safeguards against unjust penalties,” said Congressman Grothman. “Right now, IRS agents can approve penalties brought forth by employees they have had little to no interaction with, which begs the question of whether taxpayers are receiving appropriate reviews of their cases. My bill restores accountability by requiring an agent’s direct supervisor review and approve any penalty before it is assessed. This simple safeguard will help prevent unnecessary or unfair fines and protect hardworking Americans from bureaucratic overreach.”

Previously, taxpayer protections required an IRS agent’s immediate supervisor—someone directly overseeing their work—to approve initial penalty determinations. This process was intended to ensure that experienced reviewers confirmed penalties were justified according to law.

A 2024 change in agency policy loosened the definition of “immediate supervisor,” allowing approval from almost anyone within the agency. This adjustment reduced accountability and weakened protections for taxpayers, making it possible for penalties to be imposed without thorough oversight.

The new bill seeks to restore previous safeguards by mandating that only an employee’s direct, immediate supervisor can authorize penalties. Supporters argue this measure will promote fairness and consistency in tax administration.

Glenn Grothman has represented Wisconsin’s 6th Congressional District since 2015. In recent elections, he defeated John Zarbano in 2024 with 61.2% of the vote, Jessica King in 2020 with 59.2%, Dan Kohl in 2018 with 55.5%, Sarah Lloyd in 2016 with 57.2%, and Mark L. Harris in 2014 with 56.8%.