December 1, 2025
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National Taxpayers Union (NTU) urges all representatives to vote “YES” on H.R. 5346, the “Fair and Accountable IRS Reviews Act,” authored by Rep. Glenn Grothman (R-WI), H.R. 5349, the “Tax Court Improvement Act,” authored by Rep. Nathaniel Moran (R-TX), and H.R. 5284, the “Claiming Age Clarity Act,” authored by Rep. Lloyd Smucker (R-PA). These bipartisan proposals from the Ways and Means Committee will help improve efficiencies between the federal government and the general public.
The Fair and Accountable IRS Reviews Act restores accountability and fairness to the IRS penalty process. Inconsistent review processes and lack of transparency can lead to unfair assessments and prolonged disputes. This legislation provides a powerful safeguard against unjust fines by requiring direct supervisor approval before any written communication regarding penalties is sent to taxpayers. Although Congress passed a statute 27 years ago that required supervisor approval for penalties, the IRS has been caught in court cutting corners on proper procedures and has proposed self-serving rulemakings to override legislative intent. This legislation ensures the IRS follows the law when it proposes penalties.
The Tax Court Improvement Act facilitates a quicker resolution of disputes or settlements by permitting the court to issue third-party subpoenas prior to hearings and pre-trial conferences, with the goal of encouraging settlements. The legislation also allows the Tax Court to waive deadlines in appropriate cases, just as any other court in America can. The Tax Court is a crucial forum for taxpayers, as it is the only way a taxpayer can have an independent authority resolve a tax dispute without first having to pay all outstanding amounts, using expedited and less formal procedures.
The Claiming Age Clarity Act simplifies the terminology used by the Social Security Administration to help seniors better understand how their claiming age affects their retirement benefits. Many seniors claim their benefits too early, which permanently reduces their lifetime payouts. About 62% of people receiving retirement benefits in 2024 claimed them before reaching full retirement age, and 22% started at age 62. Specifically, the legislation would make the language used in official communications more straightforward, encouraging seniors to delay claiming when possible to receive a permanently higher monthly benefit.
Together, these three bipartisan pieces of legislation are potent reforms that promote government transparency and procedural fairness for taxpayers. From helping seniors make informed decisions about when to claim their retirement benefits to making sure taxpayers aren’t taken advantage of by a powerful bureaucracy, these common sense bills help shore up the public’s trust in government.
Roll call votes on these pieces of legislation will be included in NTU’s annual rating of Congress and “YES” votes will be considered the pro-taxpayer position.
If you have any questions, please contact NTU’s Alexander Ciccone at aciccone@ntu.org.
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