S. 4964In Committee
Protecting Innocent Taxpayers from Endless Assessments Act
Plain-English overview
What this bill does
Limits the IRS's unlimited tax assessment period to fraudulent return cases where the taxpayer intended to evade taxes
Key points
- Limit fraud exception
Current status
Where it stands
Status
In Committee
Latest action
2026-07-14 — Read twice and referred to the Committee on Finance.
Related context
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Discovery signals
About these signals
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.