IRS cannot chase innocent people for tax preparer fraud forever.
S. 4964 — Protecting Innocent Taxpayers from Endless Assessments Act · Filed by Roger Marshall (R-KS) · 1 cosponsor · Introduced Jul 14, 2026 · Referred to committee
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What it does
The bill changes when the IRS can collect back taxes. Right now, the IRS can collect taxes anytime if it suspects fraud. This bill limits that power. The IRS can only collect forever if the taxpayer tried to cheat on purpose. If a tax preparer cheated instead, the IRS has three years to collect.
Who it affects
People hired a tax preparer who filed a false return without their knowledge. The IRS would have a time limit to collect taxes from them. People who tried to cheat on their own taxes would not get this protection.
One thing to notice
The bill only helps people going forward, after it becomes law. People already being chased by the IRS for preparer fraud would not get help.
From the analysis of the bill text, linked under Primary records below.
Where it stands
1 cosponsor: 1 Democrats.
- Jul 14, 2026 — Introduced · Congress.gov: “Introduced in Senate”
- Jul 14, 2026 — Referred to Senate Committee on Finance · Congress.gov: “Read twice and referred to the Committee on Finance”
Dates and quoted wording are Congress.gov's action record; the timeline shows status changes, not every procedural step.
Words to know
- tax preparer — A person hired to fill out and file tax forms for someone else.
- fraud — Lying or cheating on purpose to get money or avoid paying money.
- taxpayer — A person or company that owes money to the government based on income.
How this was measured
Analysis — Quorum's AI read the bill text published by Congress.gov (439 characters) on Aug 12, 2026. Section numbers in the findings refer to that text, linked below; transparency and hidden-provision scores are compared against the median of 14,707 analysed bills.
Status and sponsors — Congress.gov's bill record — actions, committee referrals and cosponsors — loaded nightly. The timeline shows status changes, not every procedural action.
As of — page rendered 2026-09-23.
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