S. 4964In Committee
A bill to amend the Internal Revenue Code of 1986 to clarify that the exception to the general statute of limitations for fraudulent returns applies only when a taxpayer seeks to evade their tax obligations.
Summary not available yet.
Plain-English overview
What this bill does
A plain-English summary is not available for this bill yet.
Current status
Where it stands
Status
In Committee
Latest action
2026-07-14 — Read twice and referred to the Committee on Finance.
Related context
Topics and policy areas
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