Protecting Taxpayers from Ghost Preparers Act
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Progress
Where this bill stands in the legislative process.
- Introduced
- Passed House
- Passed Senate
- To President
- Became Law
Overview
This bill, the Protecting Taxpayers from Ghost Preparers Act, aims to strengthen penalties against individuals who improperly alter tax returns. Specifically, it expands the definition of a ‘return’ to include administrative adjustments and other documents resembling returns. Additionally, the bill extends the statute of limitations for taxpayers to pursue claims against fraudulent tax preparers, and makes a technical correction related to a previous law concerning tax deadlines.
Key provisions
- Expands the definition of ‘return’ to include administrative adjustment requests and partnership adjustment tracking reports.
- Applies tax return preparation penalties to improperly altered returns.
- Extends the statute of limitations for taxpayers to pursue claims against fraudulent tax preparers.
- Redesignates a subsection within the Internal Revenue Code.
Who is affected
- Taxpayers
- Tax return preparers
- The Internal Revenue Service (IRS)
Notable changes
- Increases penalties for fraudulent tax return preparation.
- Provides a longer window for taxpayers to challenge fraudulent tax preparation.
Bill text
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Sponsors
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1 on record
Primary sponsor
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