States / U.S. Congress / S 4964

S 4964 Introduced

Protecting Innocent Taxpayers from Endless Assessments Act

Introduced
In Committee
Floor
Crossed Over
Passed
Enacted
Introduced in Senate Jul 14, 2026 · 269 words Open full page ↗

II

119TH CONGRESS

2D SESSION

S. 4964

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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