Protecting Innocent Taxpayers from Endless Assessments Act
Sponsored By: Senator Marshall, Roger [R-KS]
Introduced
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.
Personalized for You
How does this bill affect your finances?
Personalize government policy and PRIA will tell you what this bill means for your household, plus every other piece of legislation we track. PRIA reads each provision against your financial profile to show you exactly what matters to your wallet.
Bill Overview
Analyzed Economic Effects
1 provisions identified: 1 benefits, 0 costs, 0 mixed.
Protect taxpayers from preparer fraud audits
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 after the date of enactment.
Sponsors & CoSponsors
Sponsor
Marshall, Roger [R-KS]
KS • R
Cosponsors
Sen. Welch, Peter [D-VT]
VT • D
Sponsored 7/14/2026
Roll Call Votes
No roll call votes available for this bill.
View on Congress.gov