HR. 9499In Committee

Protecting Taxpayers from Ghost Preparers Act

What this bill does

Limits the IRS fraud exception so unlimited tax assessments apply only when the taxpayer intended to evade taxes on false or fraudulent federal returns

Key points
  • Require taxpayer intent for assessments
  • Limit IRS fraud exception

Where it stands

Status
In Committee
Latest action
2026-09-16 — Received in the Senate and Read twice and referred to the Committee on Finance.

Topics and policy areas

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About these signals

Methodology

Impact and Momentum are relative discovery aids calculated by Legislation Lemur. They help you scan the congressional record; they are not predictions, endorsements, ideological ratings, or measures of policy importance.

Impact ScoreOverall observed legislative footprint and accumulated activity.
MomentumHow recently active or changing the bill appears in available data.