Taxpayers would be protected from unlimited IRS review if only their preparer committed fraud.
This bill would protect taxpayers from endless IRS reviews if their tax preparer, not them, committed fraud. It would also make sure that tax preparers face penalties for improperly changing a wider range of tax-related documents. These changes aim to hold fraudulent preparers more accountable while shielding innocent taxpayers.
Today, the IRS can review fraudulent tax returns indefinitely, even if only the preparer intended to commit fraud, not the taxpayer. Also, penalties for tax preparers who improperly change documents apply to a narrower set of forms. If this bill became law, the IRS would only have an unlimited review period if the taxpayer intended the fraud, and preparer penalties would apply to a broader range of tax-related documents.
HR 9499 · 119th Congress · June 29, 2026 · AI Summary by gemini-2.5-flash · 9/10
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