# 119-s-4964: Protecting Innocent Taxpayers from Endless Assessments Act

119-s-4964, Protecting Innocent Taxpayers from Endless Assessments Act, is a 119th Congress bill sponsored by Sen. Marshall, Roger [R-KS] (R-KS); status introduced; PRIA reads it as touching household money (as of 2026-08-01).

- Canonical: https://policyrisk.com/legislation/119-s-4964
- As of: 2026-08-01
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-s-4964
- Congress: 119
- Title: Protecting Innocent Taxpayers from Endless Assessments Act
- Status: introduced
- Introduced: 2026-07-14
- Sponsor: Sen. Marshall, Roger [R-KS] (R-KS)
- Cosponsors: 1
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2026-08-01

## Summary

**Limits IRS fraud-based statute-of-limitations extensions to cases where the taxpayer, not a paid preparer, acted with intent to evade taxes.** This bill would insert the words "by the taxpayer" into Internal Revenue Code section 6501(c)(1), so assessments or proceedings begun after enactment could not rely on a preparer's fraud to extend the period for assessment and would protect taxpayers who were victims of preparer misconduct.

## Cosponsors (1)

- Sen. Welch, Peter [D-VT] (D-VT), 2026-07-14T00:00:00.000Z

## Provisions PRIA read

- Protect taxpayers from preparer fraud audits: benefit, medium. This bill would narrow the fraud exception so the IRS could only extend the time to assess tax when the taxpayer acted with fraudulent intent. It would stop extensions based solely on a paid preparer or other third-party fraud. The change would apply only to assessments made or proceedings begun af…

## Related bills

- 119-s-1748: Kids Online Safety Act
- 119-s-3265: Improve and Enhance the Work Opportunity Tax Credit Act
- 119-s-2613: Warehouse Worker Protection Act
- 119-s-2355: Patients Deserve Price Tags Act
- 119-s-882: Patients Before Middlemen Act
- 119-s-2287: Palliative Care and Hospice Education and Training Act

## Sources
- [119-s-4964 on Congress.gov](https://www.congress.gov/bill/119th-congress/senate-bill/4964)

## Related
- [119-s-1748: Kids Online Safety Act](https://policyrisk.com/legislation/119-s-1748)
- [119-s-3265: Improve and Enhance the Work Opportunity Tax Credit Act](https://policyrisk.com/legislation/119-s-3265)
- [119-s-2613: Warehouse Worker Protection Act](https://policyrisk.com/legislation/119-s-2613)
- [119-s-2355: Patients Deserve Price Tags Act](https://policyrisk.com/legislation/119-s-2355)
- [119-s-882: Patients Before Middlemen Act](https://policyrisk.com/legislation/119-s-882)
- [119-s-2287: Palliative Care and Hospice Education and Training Act](https://policyrisk.com/legislation/119-s-2287)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-s-4964 (as of 2026-08-01).