H.R. 9499

119th Congress

In Committee

Protecting Taxpayers from Ghost Preparers Act

Sponsored byRepublican:Rep. Malliotakis, Nicole [R-NY-11]NY· Introduced 29 June 2026
Open on Congress.gov

0

Cosponsors

15

Actions

0

Amendments

1

Committees

—

Since introduced

Step 1 of 0
Latest action

Received in the Senate and Read twice and referred to the Committee on Finance.

16 September 2026·5 days ago

Summary

Introduced in House · Updated 22 July 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. The bill also expands the types of documents for which various penalties may be imposed against tax return preparers.

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.

Further, under the bill, tax return preparers may be subject to penalties related to false or fraudulent documents purporting to be federal tax returns, partnership administrative adjustment requests, or partnership adjustment tracking reports. (Currently, the penalties apply if the documents are valid submissions to the IRS.)

Timeline

15 actions

  1. Received in the Senate and Read twice and referred to the Committee on Finance.

    16 September 2026 · IntroReferral

  2. DEBATE - The House proceeded with forty minutes of debate on H.R. 9499.

    15 September 2026 · Floor

  3. Passed/agreed to in House: On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote.

    15 September 2026 · Floor

  4. Mr. Smith (MO) moved to suspend the rules and pass the bill, as amended.

    15 September 2026 · Floor

  5. Considered under suspension of the rules.

    15 September 2026 · Floor

  6. Motion to reconsider laid on the table Agreed to without objection.

    15 September 2026 · Floor

  7. On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote.

    15 September 2026 · Floor

  8. Mr. Smith (MO) moved to suspend the rules and pass the bill, as amended.

    15 September 2026 · Floor

  9. Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-806.

    8 September 2026 · Committee

  10. Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-806.

    8 September 2026 · Committee

  11. Placed on the Union Calendar, Calendar No. 705.

    8 September 2026 · Calendars

  12. Placed on the Union Calendar, Calendar No. 705.

    8 September 2026 · Calendars

  13. Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-806.

    8 September 2026 · Committee

  14. Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-806.

    8 September 2026 · Committee

  15. Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-806.

    8 September 2026 · Committee

  16. Ordered to be Reported in the Nature of a Substitute by the Yeas and Nays: 40 - 0.

    1 July 2026 · Committee

  17. Committee Consideration and Mark-up Session Held

    1 July 2026 · Committee

  18. Committee Consideration and Mark-up Session Held

    1 July 2026 · Committee

  19. Committee Consideration and Mark-up Session Held

    1 July 2026 · Committee

  20. Ordered to be Reported in the Nature of a Substitute by the Yeas and Nays: 40 - 0.

    1 July 2026 · Committee

Sponsorship

0 cosponsors

Sponsor

Republican:Rep. Malliotakis, Nicole [R-NY-11]NY

Classification

Policy area

Taxation

Committees

1

  • Ways and Means Committee

    House · Standing

    • Referred To29 Jun 2026
    • Markup By1 Jul 2026
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