H.R. 9499 · 119th Congress
Protecting Taxpayers from Ghost Preparers Act
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Passed the House without a recorded vote. It passed by voice vote or unanimous consent, which don't record how each member voted. Its text can still change before it becomes law.
R
MalliotakisSponsorNo cosponsors.
- House Introduced Jun 29, 2026
- House Passed Sep 15, 2026
This bill limits the amount of time the Internal Revenue Service (IRS) has to assess taxes related to fraudulent or false federal tax returns where there is no intent by the taxpayer to evade taxes.
What it does: CRS summary · Passed House · Sep 15, 2026
Protecting Taxpayers from Ghost Preparers Act
This bill limits the amount of time the Internal Revenue Service (IRS) has to assess taxes related to fraudulent or false federal tax returns where there is no intent by the taxpayer to evade taxes.
As background, the IRS generally has three years from the date that a tax return is filed (statute of limitations) to assess taxes owed by the taxpayer for the tax year. However, if a false or fraudulent tax return is filed with the intent to evade tax (fraud exception), then the IRS may assess taxes at any time. In Murrin v. Commissioner the U.S. Tax Court held (and the U.S. Court of Appeals for the Third Circuit affirmed) that the fraud exception applies when a tax return preparer places false or fraudulent entries on a tax return without the taxpayer’s knowledge. In contrast, the U.S. Court of Federal Claims held in BASR Partnership v. Commissioner that the fraud exception only applies if the taxpayer intends to evade taxes.
The bill limits the fraud exception to cases in which the taxpayer intends to evade taxes.
Written by the nonpartisan Congressional Research Service. All summary versions on Congress.gov
About this bill and sources
Official title: Protecting Taxpayers from Ghost Preparers Act
Latest action (Sep 16, 2026): Received in the Senate and Read twice and referred to the Committee on Finance.
Policy area: Taxation · Origin: House · Introduced: Jun 29, 2026
Official page on Congress.gov · Bill text (GovInfo) · Status record (XML)
- House Introduced Jun 29, 2026
- House Passed Sep 15, 2026
No recorded floor vote found.