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H.R. 9499 (119th Congress)Committee
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Protecting Taxpayers from Ghost Preparers Act

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Summary

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This bill amends the Internal Revenue Code to expand the definition of tax returns subject to preparer penalties to include improperly altered documents, and clarifies that the statute of limitations for tax assessments is not extended when a taxpayer is a victim of preparer fraud. It also makes a technical correction to disaster-related tax deadline provisions.

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