Protecting Taxpayers from Ghost Preparers Act

Nicole Malliotakis

Republican · NY · Representative

Source: Congress.gov · FEC

No cosponsors on record. Bills can pass without cosponsors — this often means the sponsor introduced the bill alone, either because it's a messaging bill, a chairman's mark, or simply early in the legislative cycle.

Referred to the House Committee on Ways and Means.

2026-06-29

Source: Congress.gov

The bill would require tax preparers to sign their work and register with the IRS, making them accountable for the tax returns they file on behalf of clients. This would help prevent fraud and errors by ensuring taxpayers know who prepared their returns and can hold preparers responsible if something goes wrong. The measure aims to protect both individual taxpayers and the government from losses caused by unqualified or dishonest tax preparers.

AI-assisted summary generated from the official bill metadata (title, subjects, actions) sourced from Congress.gov. Cached and reviewed. Always verify against the official text linked below.

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

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