A bill to amend the Internal Revenue Code of 1986 to clarify that the exception to the general statute of limitations for fraudulent returns applies only when a taxpayer seeks to evade their tax obligations.
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Summary
Based on the bill's title, this measure would amend the Internal Revenue Code to clarify the scope of an exception to the statute of limitations for fraudulent tax returns. Specifically, it would narrow the exception so that it applies only when a taxpayer actively seeks to evade their tax obligations, rather than applying more broadly to all fraudulent returns. The bill's precise mechanics and any additional provisions cannot be determined from the title alone.
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How your representatives voted
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