Protecting Taxpayers from Ghost Preparers Act

[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 9499 Introduced in House (IH)]

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119th CONGRESS
  2d Session
                                H. R. 9499

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

_______________________________________________________________________

                    IN THE HOUSE OF REPRESENTATIVES

                             June 29, 2026

 Ms. Malliotakis introduced the following bill; which was referred to
                    the Committee on Ways and Means

_______________________________________________________________________

                                 A BILL

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

    Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

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

SEC. 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.

SEC. 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.

SEC. 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.
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