Summary of HJRES 65

Bill Overview

Bill Number: HJRES 65

Title: Providing for congressional disapproval under chapter 8 of title 5, United States Code, of the rule submitted by the Internal Revenue Service relating to Rules for Supervisory Approval of Penalties.

Status: Introduced in House

Introduced On: February 27, 2025

Classification: Resolution

Purpose and Intent

HJRES 65 aims to formally disapprove a specific rule issued by the Internal Revenue Service (IRS) concerning the supervisory approval of penalties. The resolution seeks to nullify the rule published in the Federal Register on December 23, 2024, which outlines the procedures for IRS supervisory approval before imposing penalties on taxpayers.

Key Provisions

• Disapproval of IRS Rule: The resolution states that Congress disapproves the IRS rule regarding the supervisory approval of penalties, effectively rendering it without force or effect.
• Reference to Legal Framework: The disapproval is conducted under Chapter 8 of Title 5 of the United States Code, which governs the congressional review of agency rules.

Impact

• Taxpayers: If passed, the resolution would prevent the IRS from enforcing the specified rule, potentially affecting how penalties are assessed and approved.
• IRS Operations: The disapproval may alter the IRS's internal processes for penalty enforcement, possibly leading to changes in how penalties are applied to taxpayers.

Legislative Actions

• February 27, 2025: The bill was introduced and referred to the House Committee on Ways and Means for further consideration.

Sponsors

The resolution is sponsored by:
- Primary Sponsor: Glenn Grothman
- Cosponsors:
- Lloyd Smucker
- David Schweikert
- Tom McClintock
- Adrian Smith
- David Rouzer
- W. Gregory Steube
- Mike Kelly
- Gregory F. Murphy

Conclusion

HJRES 65 represents a significant legislative effort to challenge and disapprove a recent IRS rule regarding penalty supervision. The resolution's passage could have implications for both IRS operations and taxpayer interactions with the agency. As it moves through the legislative process, further discussions and analyses will likely emerge regarding its potential effects and the rationale behind the disapproval.