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.

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. | JustPolicyThe main purpose of this legislative text is to allow Congress to disapprove a specific rule put forth by the Internal Revenue Service (IRS). This rule pertains to the procedures for obtaining supervisory approval before imposing penalties on taxpayers. By disapproving this rule, Congress aims to prevent it from being enforced. The key provision of this resolution states that Congress officially disapproves the IRS rule regarding the supervisory approval of penalties.