119th Congress · introduced in the House · Jun 29, 2026
Protecting Taxpayers from Ghost Preparers Act
Official title from Congress.gov
Latest action (Sep 16, 2026): Received in the Senate and Read twice and referred to the Committee on Finance.
View on Congress.govPolicy area: Taxation
Congressional Research Service summary, version: Passed House (Sep 15, 2026) · 2 versions published
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.
No cosponsors.
Includes amendment, cloture, and procedural votes. Each is labeled with its exact question; only a passage question is a vote to pass the bill.
No recorded roll calls on this bill in coverage.
Received in the Senate and Read twice and referred to the Committee on Finance.
Motion to reconsider laid on the table Agreed to without objection.
On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. (text: CR H5686)
Passed/agreed to in House: On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote.
DEBATE - The House proceeded with forty minutes of debate on H.R. 9499.
Considered under suspension of the rules. (consideration: CR H5686-5687)
Mr. Smith (MO) moved to suspend the rules and pass the bill, as amended.
Placed on the Union Calendar, Calendar No. 705.
Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-806.
Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-806.
Ordered to be Reported in the Nature of a Substitute by the Yeas and Nays: 40 - 0.
Committee Consideration and Mark-up Session Held
Referred to the House Committee on Ways and Means.
Introduced in House
Introduced in House
Actions from Congress.gov, newest first.
Civil actions and liability · Fraud offenses and financial crimes · Service industries · Tax administration and collection, taxpayers
LD-2 reports whose issue descriptions explicitly cite this bill (bill type and number validated against Congress.gov records). A citation does not establish the client's position or any contact with a member.
Loading lobbying reportsCoverage: reports for 2025 onward, posted Jan 1, 2025 through Oct 23, 2026.
1 citation.
NATIONAL TAXPAYERS UNION · lobbying firm or registrant: NATIONAL TAXPAYERS UNION
2026 Q3 report (Jul 1, 2026 – Sep 30, 2026) · posted Oct 21, 2026 · issue area: Taxation/Internal Revenue Code
$30,000
Spent on own lobbying
…HR 10334EFIN Verification Act of 2025 HR 9496End Tax Penalties on American Hostages Act HR 9498Taxpayer Advocate Participation Act HR 9501AI Tax Integrity Act HR 9499Protecting Taxpayers from Ghost Prepayers Act HR 1Working Families Tax Cuts H.R. 10357Digital Asset Tax Certainty Act H.R. 4093Apples to Apples Comparison Act o…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing