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Bill · 119th Congress

H.R. 9499

Protecting Taxpayers from Ghost Preparers Act

Passed HouseIntroduced Jun 29, 2026Topic: Taxation →
  1. 01 Introduced
  2. 02 Committee
  3. 03 Passed House
  4. 04 Passed Senate
  5. 05 To President
  6. 06 Law

Latest action · Sep 16, 2026
Received in the Senate and Read twice and referred to the Committee on Finance.

Read the bill text · Referred in Senate ↗PDF ↗Congress.gov ↗
SummaryVotes 0Timeline 13Cosponsors 0Details

What this bill does

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.

Congressional Research Service · Passed House · Sep 15, 2026

How Congress voted

No recorded votes yet. Many bills pass by voice vote or unanimous consent, where no one's individual vote is written down.

Timeline

  1. Sep 16, 2026Received in the Senate and Read twice and referred to the Committee on Finance.
  2. Sep 15, 2026Motion to reconsider laid on the table Agreed to without objection.
  3. Sep 15, 2026On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. (text: CR H5686)
  4. Sep 15, 2026Passed/agreed to in House: On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote.
  5. Sep 15, 2026DEBATE - The House proceeded with forty minutes of debate on H.R. 9499.
  6. Sep 15, 2026Considered under suspension of the rules. (consideration: CR H5686-5687)
  7. Sep 15, 2026Mr. Smith (MO) moved to suspend the rules and pass the bill, as amended.
  8. Sep 8, 2026Placed on the Union Calendar, Calendar No. 705.
  9. Sep 8, 2026Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-806.
  10. Jul 1, 2026Ordered to be Reported in the Nature of a Substitute by the Yeas and Nays: 40 - 0.
  11. Jul 1, 2026Committee Consideration and Mark-up Session Held
  12. Jun 29, 2026Referred to the House Committee on Ways and Means.
  13. Jun 29, 2026Introduced in House

Cosponsors

None yet

Details

Related bills

None listed

Cost estimates · Congressional Budget Office

Subject tags · 4

Civil actions and liabilityFraud offenses and financial crimesService industriesTax administration and collection, taxpayers