Nicole Malliotakis

House of Representatives · Republican · New York's 11th district · since Jan 2023

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‹ Sep 7 – Sep 13 ›

Tuesday, Sep 8

Their bill moved

H.R. 9499 · Protecting Taxpayers from Ghost Preparers Act

Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-806.

What it would change

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.

Summary by the Congressional Research Service

Votes and bills from the official record; every item links to its source.

Bills they cosponsored · 407

H.R. 10872 · Combatting Auto Robbery at the Source Act of 2026

Referred to the House Committee on the Judiciary. · Oct 22, 2026

H.R. 10832 · IRAN Act

Referred to the Committee on Foreign Affairs, and in addition to the Committee on Energy and Commerce, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned. · Oct 15, 2026

H.R. 10779 · To designate the facility of the United States Postal Service located at 1905 Route 112 in Medford, New York, as the "Gunnery Sergeant Ruben Santos Post Office Building".

Referred to the House Committee on Oversight and Government Reform. · Oct 9, 2026

H.Res. 1618 · Recognizing the third anniversary of the October 7, 2023, terrorist attacks on Israel, honoring the victims and the hostages, and calling for the complete disarmament of Hamas for a durable end to the war in Gaza.

Referred to the House Committee on Foreign Affairs. · Oct 6, 2026

H.Res. 1610 · Expressing support for the recognition of October 2026, as "World Menopause Awareness Month" and for global awareness and access to care during menopausal transition and post-menopause.

Referred to the Committee on Energy and Commerce, and in addition to the Committees on Armed Services, and Veterans' Affairs, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned. · Oct 5, 2026

Committees

  • House Committee on Ways and Means Member
  • Oversight Member
  • Tax Member
  • Joint Economic Committee Member

Bills and committee seats from the official record.