119 HR 9499 EH: Protecting Taxpayers from Ghost Preparers Act U.S. House of Representatives text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.

IB 119th CONGRESS2d Session H. R. 9499 IN THE HOUSE OF REPRESENTATIVES AN ACT To amend the Internal Revenue Code of 1986 to apply tax return preparation penalties to improperly altered returns, and for other purposes.

1.

Short title

This Act may be cited as the Protecting Taxpayers from Ghost Preparers Act.

2.

Limitation period not extended for victims of preparer fraud

(a)

In general

Section 6501(c)(1) of the Internal Revenue Code of 1986 is amended by inserting by the taxpayer after intent. (b)

Effective date

The amendment made by this section shall apply to assessments made or proceedings begun after the date of the enactment of this Act.

3.

Technical amendment related to the Disaster Related Extension of Deadlines Act

(a)

In general

Subsection (f) of section 7508A of the Internal Revenue Code of 1986 (as added by the Disaster Related Extension of Deadlines Act) is redesignated as subsection (g). (b)

Effective date

The amendment made by this section shall take effect as if included in section 2(a) of the Disaster Related Extension of Deadlines Act.

Passed the House of Representatives September 15, 2026.Kevin F. McCumber,Clerk.