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.

HJRES 65 is a congressional resolution disapproving an Internal Revenue Service (IRS) rule published in the Federal Register on December 23, 2024 (89 Fed. Reg. 104419). The resolution blocks the IRS rule that established procedures for supervisory approval of penalties imposed on taxpayers. If passed, this resolution would immediately invalidate the IRS rule, preventing it from taking effect. The bill directly affects the IRS’s penalty enforcement process and taxpayers subject to IRS penalties. This is a procedural disapproval measure, not a new tax law.