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.

# Summary of HJRES 65 **What the bill would do:** This bill would overturn an IRS rule issued in December 2024 regarding how the agency approves tax penalties. Specifically, it would cancel the rule that sets requirements for when IRS supervisors must approve certain penalties before they're assessed to taxpayers. The bill uses a congressional process called the "Congressional Review Act" that allows Congress to reject federal regulations within a limited timeframe. **Who it affects and key details:** The rule primarily affects the IRS's internal procedures for administering tax penalties. Depending on what the overturned rule required, it could potentially impact how quickly or under what circumstances the IRS can impose penalties on individual taxpayers or businesses.

The bill was introduced by Republican Representative Glenn Grothman from Wisconsin. **Current status:** The bill is currently in committee and has not yet been voted on by the full House. It remains in the early stages of the legislative process. The bill's passage would require approval from both the House and Senate, plus the President's signature (or a veto override if the President opposes it).