To amend the Internal Revenue Code of 1986 to clarify that the exception to the general statute of limitations for fraudulent returns applies only when a taxpayer seeks to evade their tax obligations.
Citations are generated automatically from bibliographic data
as a convenience and may not be complete or accurate.
Chicago
U.S. Congress. Senate. Protecting Innocent Taxpayers from Endless Assessments Act. S. 4964. 119th
Cong., 2nd
sess., Introduced in Senate July 14, 2026. https://www.govinfo.gov/app/details/BILLS-119s4964is.
APA
Congress, Senate (2026, July 14). Protecting Innocent Taxpayers from Endless Assessments Act (S. 4964 (IS)). Retrieved from https://www.govinfo.gov/app/details/BILLS-119s4964is.
MLA
United States, Congress, Senate. Protecting Innocent Taxpayers from Endless Assessments Act. U.S. Government Publishing Office, https://www.govinfo.gov/app/details/BILLS-119s4964is. 119th Congress, S. 4964, Introduced in Senate 14 Jul. 2026.
Bluebook
S.4964 - 119th Congress (2025-2026): Protecting Innocent Taxpayers from Endless Assessments Act, S.4964, 119th Cong. (2026), https://www.govinfo.gov/app/details/BILLS-119s4964is.
