[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"current-user-roles":3,"user-subscription":3,"bill:119-hr-9499":4},null,{"bill":5,"indexable":176,"summaries":177,"cosponsors":183,"cosponsorSlugs":184,"actions":185,"amendments":222,"amendmentSponsorSlugs":223,"linkages":224,"sponsorSlug":225},{"sponsor":6,"cboCostEstimates":14,"originChamber":15,"congress":16,"isByRequest":17,"title":18,"createdAt":19,"committeeReports":20,"cosponsorCount":21,"onBehalfOfSponsor":3,"adminOverride":3,"amendmentCount":21,"popularTitle":3,"laws":3,"billType":22,"subjects":23,"introducedDate":24,"congressGovUrl":25,"constitutionalAuthority":26,"deletedAt":3,"billNumber":27,"cosponsorCountIncludingWithdrawn":21,"committees":28,"committeeCodes":38,"keyMilestoneCount":39,"statusDate":40,"actionCount":41,"latestAction":42,"status":44,"policyAreaLower":45,"policyArea":46,"updateDate":47,"shortTitle":18,"officialTitle":48,"updatedAt":49,"searchTokens":50},{"firstName":7,"lastName":8,"district":9,"fullName":10,"state":11,"party":12,"bioguideId":13},"Nicole","Malliotakis","11","Rep. Malliotakis, Nicole [R-NY-11]","NY","R","M000317",[],"House",119,false,"Protecting Taxpayers from Ghost Preparers Act","2026-06-30T15:17:38.752Z",[],0,"hr",[],"2026-06-29","https:\u002F\u002Fwww.congress.gov\u002Fbill\u002F119th-congress\u002Fhouse-bill\u002F9499","\u003Cpre>\n[Congressional Record Volume 172, Number 108 (Monday, June 29, 2026)]\n[House]\nFrom the Congressional Record Online through the Government Publishing Office [\u003Ca href=\"https:\u002F\u002Fwww.gpo.gov\">www.gpo.gov\u003C\u002Fa>]\nBy Ms. MALLIOTAKIS:\nH.R. 9499.\nCongress has the power to enact this legislation pursuant\nto the following:\nArticle 1, Section 8\n[Page H4316]\n\u003C\u002Fpre>",9499,[29],{"name":30,"systemCode":31,"chamber":15,"activities":32,"subcommittees":36,"type":37},"Ways and Means Committee","hswm00",[33],{"name":34,"date":35},"Referred To","2026-06-29T16:03:50Z",[],"Standing",[31],2,"2026-07-01",5,{"date":40,"text":43},"Ordered to be Reported in the Nature of a Substitute by the Yeas and Nays: 40 - 0.","introduced","taxation","Taxation","2026-07-22T13:58:20Z","To amend the Internal Revenue Code of 1986 to apply tax return preparation penalties to improperly altered returns, and for other purposes.","2026-07-22T14:02:52.383Z",[51,52,53,54,55,56,57,58,59,60,61,62,63,64,65,66,67,68,69,70,71,72,73,74,75,76,77,78,79,80,81,82,83,84,85,86,87,88,89,90,91,92,93,94,95,96,97,98,99,100,101,102,103,104,105,106,107,108,109,110,111,112,113,114,115,116,117,118,119,120,121,122,123,124,125,126,127,128,129,130,131,132,133,134,135,136,137,138,139,140,141,142,143,144,145,146,147,148,149,150,151,152,153,154,155,156,157,158,159,160,161,162,163,164,165,166,167,168,169,170,171,172,173,174,175,9],"protecting","pr","pro","prot","prote","protec","protect","protecti","protectin","taxpayers","ta","tax","taxp","taxpa","taxpay","taxpaye","taxpayer","from","fr","fro","ghost","gh","gho","ghos","preparers","pre","prep","prepa","prepar","prepare","preparer","act","to","amend","am","ame","amen","the","internal","in","int","inte","inter","intern","interna","revenue","re","rev","reve","reven","revenu","code","co","cod","of","1986","19","198","apply","ap","app","appl","return","ret","retu","retur","preparation","prepara","preparat","preparati","preparatio","penalties","pe","pen","pena","penal","penalt","penalti","penaltie","improperly","im","imp","impr","impro","improp","imprope","improper","improperl","altered","al","alt","alte","alter","altere","returns","and","for","other","ot","oth","othe","purposes","pu","pur","purp","purpo","purpos","purpose","rep","malliotakis","ma","mal","mall","malli","mallio","malliot","malliota","malliotak","malliotaki","nicole","ni","nic","nico","nicol","ny",true,[178],{"versionCode":179,"actionDate":24,"actionDesc":180,"text":181,"updateDate":182},"00","Introduced in House","\u003Cp>\u003Cstrong>Protecting Taxpayers from Ghost Preparers Act\u003C\u002Fstrong>\u003C\u002Fp>\u003Cp>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.\u003C\u002Fp>\u003Cp>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 \u003Cem>Murrin v. Commissioner\u003C\u002Fem> 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 \u003Cem>BASR Partnership v. Commissioner\u003C\u002Fem> that the fraud exception only applies if the taxpayer intends to evade taxes.\u003C\u002Fp>\u003Cp>The bill limits the fraud exception to cases in which the taxpayer intends to evade taxes.\u003C\u002Fp>\u003Cp>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.)\u003C\u002Fp>","2026-07-22T13:57:23Z",[],{},[186,195,200,208,214,217,220],{"actionDate":40,"actionDateTime":3,"text":187,"type":188,"actionCode":189,"sourceSystem":190,"committees":193,"recordedVotes":3,"calendarNumber":3,"sequenceIndex":191,"isKeyMilestone":17},"Committee Consideration and Mark-up Session Held","Committee","H15001",{"code":191,"name":192},1,"House committee actions",[194],{"name":30,"systemCode":31},{"actionDate":40,"actionDateTime":3,"text":43,"type":188,"actionCode":196,"sourceSystem":197,"committees":198,"recordedVotes":3,"calendarNumber":3,"sequenceIndex":21,"isKeyMilestone":17},"H19000",{"code":191,"name":192},[199],{"name":30,"systemCode":31},{"actionDate":24,"actionDateTime":3,"text":201,"type":202,"actionCode":203,"sourceSystem":204,"committees":206,"recordedVotes":3,"calendarNumber":3,"sequenceIndex":21,"isKeyMilestone":17},"Referred to the House Committee on Ways and Means.","IntroReferral","H11100",{"code":39,"name":205},"House floor actions",[207],{"name":30,"systemCode":31},{"actionDate":24,"actionDateTime":3,"text":180,"type":202,"actionCode":209,"sourceSystem":210,"committees":3,"recordedVotes":3,"calendarNumber":3,"sequenceIndex":213,"isKeyMilestone":176},"1000",{"code":211,"name":212},9,"Library of Congress",4,{"actionDate":24,"actionDateTime":3,"text":180,"type":202,"actionCode":215,"sourceSystem":216,"committees":3,"recordedVotes":3,"calendarNumber":3,"sequenceIndex":191,"isKeyMilestone":176},"Intro-H",{"code":211,"name":212},{"actionDate":24,"actionDateTime":3,"text":180,"type":202,"actionCode":215,"sourceSystem":218,"committees":3,"recordedVotes":3,"calendarNumber":3,"sequenceIndex":219,"isKeyMilestone":176},{"code":211,"name":212},3,{"actionDate":24,"actionDateTime":3,"text":180,"type":202,"actionCode":209,"sourceSystem":221,"committees":3,"recordedVotes":3,"calendarNumber":3,"sequenceIndex":39,"isKeyMilestone":176},{"code":211,"name":212},[],{},[],"nicole-malliotakis"]