WASHINGTON, D.C. – Today, Ways and Means Committee Chairman Jason Smith (MO-08) delivered the following remarks during debate in the U.S. House of Representatives on H.R. 5346, the Fair and Accountable IRS Reviews Act.

As prepared for delivery.

“I rise today in support of the Fair and Accountable IRS Reviews Act introduced by our colleague Representative Glenn Grothman. 

“While not a member of the Ways and Means Committee, I know Representative Grothman to be a tireless advocate for American taxpayers – as represented by this important legislation that will go a long way toward protecting their rights. 

“The legislation ensures that rogue IRS employees are not able to unfairly impose penalties and fines on taxpayers without going through proper channels of authorization and doing so in a timely manner.

“Right now, an IRS agent can impose a penalty on an American taxpayer before obtaining a supervisor’s approval. Moreover, they can shop around for any other employee at the agency they wish to seek permission from since current law does not require approval from a direct supervisor. These loopholes undermine the ‘no signature, no penalty’ principle.

“Representative Grothman’s bill received unanimous support at the Ways and Means Committee. It is an important policy reform that will reinforce fairer treatment of taxpayers at the IRS.”