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Brian K. FitzpatrickRepublican · Pennsylvania 1st · Lean D+1House Committee on Ways and MeansOn the ballot
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Sponsored by Rep. Nicole Malliotakis (R-NY) · 0 active
Latest action: Received in the Senate and Read twice and referred to the Committee on Finance.
Protecting Taxpayers from Ghost Preparers Act
This bill limits the amount of time the Internal Revenue Service (IRS) has to assess taxes related to fraudulent or false federal tax returns where there is no intent by the taxpayer to evade taxes.
As background, the IRS generally has three years from the date that a tax return is filed (statute of limitations) to assess taxes owed by the taxpayer for the tax year. However, if a false or fraudulent tax return is filed with the intent to evade tax (fraud exception), then the IRS may assess taxes at any time. In
Murrin v. Commissioner
the U.S. Tax Court held (and the U.S. Court of Appeals for the Third Circuit affirmed) that the fraud exception applies when a tax return preparer places false or fraudulent entries on a tax return without the taxpayer’s knowledge. In contrast, the U.S. Court of Federal Claims held in
BASR Partnership v. Commissioner
that the fraud exception only applies if the taxpayer intends to evade taxes.
The bill limits the fraud exception to cases in which the taxpayer intends to evade taxes.
Members fall into . 6 representatives don’t have enough data yet and are marked “insufficient data”. Non-voting delegates are not counted. The bill is not before the House right now; these scores show where members would stand.
Bars show each input from 0 to 100: ideology gap, scorecard gap, , and the . is the seat’s partisan lean, and shows how much of the input data a score has.
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This bill has no cosponsors.
These members have less than half of the model’s inputs, so their scores are not banded or ranked.
Ideology is each member’s score. The cluster low on the chart includes the bill’s 1 sponsor and cosponsor in the House: they have already committed, so they score as entrenched. 6 representatives without a DW-NOMINATE score or with insufficient data are not plotted.
Similar votes count toward swing-v3 in the House: total similarity weight 7.5 (needs 5.0).
