S 5173 — A bill to amend the Internal Revenue Code of 1986 to treat tax penalties as asse

S 5173 — A bill to amend the Internal Revenue Code of 1986 to treat tax penalties as asse | Delegation Decoded

A bill to amend the Internal Revenue Code of 1986 to treat tax penalties as assessable in the same manner as taxes, to provide notice requirements for certain penalties, and for other purposes.