119 HR 9499 IH: Protecting Taxpayers from Ghost Preparers Act U.S. House of Representatives 2026-06-29 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.

I119th CONGRESS2d SessionH. R. 9499IN THE HOUSE OF REPRESENTATIVESJune 29, 2026Ms. Malliotakis introduced the following bill; which was referred to the Committee on Ways and MeansA BILLTo 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.

Penalties for tax return preparers who improperly alter returns

(a)

In general

Paragraph (1) of section 6696(e) of the Internal Revenue Code of 1986 is amended to read as follows: (1)

Return

The term return means— (A)any return of any tax imposed by this title, (B)any administrative adjustment request under section 6227, (C)any partnership adjustment tracking report under section 6226(b)(4)(A), and (D)any other document purporting to be a return, request, or report described in subparagraphs (A) through (C).. (b)

Effective date

The amendment made by this section shall take effect on the date of the enactment of this Act.

3.

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.

4.

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 subsection shall take effect as if included in section 2(a) of the Disaster Related Extension of Deadlines Act.