H.R. 9499 Passed the House Taxation

Protecting Taxpayers from Ghost Preparers Act

To amend the Internal Revenue Code of 1986 to apply tax return preparation penalties to improperly altered returns, and for other purposes.

  1. Introduced
  2. Committee
  3. Passed House
  4. Passed Senate
  5. To President
  6. Became law
Sponsor Rep. Malliotakis, Nicole [R-NY-11] Introduced June 29, 2026 Cosponsors 0 Latest action September 16, 2026

Summary

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.

Summary by the Congressional Research Service, Library of Congress.

Congress.gov

Actions

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

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