Analyst Brief September 14, 2026

H.R. 9499 — Protecting Taxpayers from Ghost Preparers Act

Current Status

Reported by Committee

Executive Summary

H.R. 9499, the 'Protecting Taxpayers from Ghost Preparers Act,' amends the Internal Revenue Code to clarify that the statute of limitations for tax assessments is only extended in cases of fraud if the taxpayer themselves had fraudulent intent. Under the status quo, if a 'ghost preparer' commits fraud without the taxpayer's knowledge, the IRS could potentially keep the statute of limitations open indefinitely against the victimized taxpayer. This bill protects innocent taxpayers from being held liable indefinitely for a preparer's hidden fraud, while also making a minor technical correction to disaster-related deadline extensions.

Bill Data

Primary Sponsor

Ms. Malliotakis (R-NY)

Bill Number

H.R. 9499

Session

119th

Co-Sponsors

None

View on Congress.gov ↗

Arguments For

Protects innocent taxpayers from aggressive IRS enforcement years after a return was filed due to a shady preparer's actions.
Provides a clear, pro-taxpayer political win by reining in perceived IRS overreach and protecting victims of 'ghost preparers.'

Likely Supporters

RepublicansNational Taxpayers UnionAmericans for Tax ReformAmerican Institute of CPAs (AICPA)

Arguments Against

Could potentially create enforcement loopholes where taxpayers feign ignorance of a preparer's fraud to avoid liability after the standard statute of limitations expires.
Might reduce IRS revenue recovery in cases of widespread, coordinated preparer fraud.

Likely Opponents

IRS enforcement advocates

📋 Key Provisions

Amends IRC Section 6501(c)(1) to specify that the indefinite statute of limitations for false or fraudulent returns only applies if the fraud was committed 'by the taxpayer.'
Applies the new statute of limitations standard to assessments made or proceedings begun after the date of enactment.
Makes a technical correction to IRC Section 7508A, redesignating subsection (f) (as added by the Disaster Related Extension of Deadlines Act) as subsection (g).

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Claim Analysis Page 3, Line 9

Limits the fraud exception for the statute of limitations to taxpayer intent.

Verify Text

"inserting “by the tax-payer” after “intent”"

Claim Analysis Page 3, Line 19

Redesignates subsection (f) of section 7508A to subsection (g).