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.

This joint resolution nullifies the rule titled Rules for Supervisory Approval of Penalties, which was issued by the Internal Revenue Service (IRS) on December 23, 2024. The rule addresses the timing of supervisory approvals required for certain federal tax penalties assessed by the IRS.

[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.J. Res. 65 Introduced in House (IH)]

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119th CONGRESS
  1st Session
H. J. RES. 65

  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.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                           February 27, 2025

 Mr. Grothman (for himself, Mr. McClintock, and Mr. Steube) submitted 
the following joint resolution; which was referred to the Committee on 
                             Ways and Means

_______________________________________________________________________

                            JOINT RESOLUTION


 
  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.

    Resolved by the Senate and House of Representatives of the United 
States of America in Congress assembled, That Congress disapproves the 
rule submitted by the Internal Revenue Service relating to ``Rules for 
Supervisory Approval of Penalties'' (89 Fed. Reg. 104419 (December 23, 
2024)), and such rule shall have no force or effect.
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