Introduced
S. 4964
Introduced in Senate · July 18, 2026July 14, 2026
Mr. Marshall (for himself and Mr. Welch) introduced the following bill; which was read twice and referred to the Committee on Finance
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.
Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,
SECTION 1. Short title.
This Act may be cited as the “Protecting Innocent Taxpayers from Endless Assessments Act”.