The main purpose of the Fair and Accountable IRS Reviews Act is to reform how penalties and interest are assessed by the Internal Revenue Service (IRS). The goal is to ensure that there is more oversight and accountability in the process of determining penalties for taxpayers. One of the key provisions of this act is that any penalty imposed by the IRS must receive written approval from the immediate supervisor of the person making the penalty determination before any communication about the penalty is sent to the taxpayer.