#aai? ,,congress  #b;d ,session  ,h4 ,r4
 #idii  ,,an ,,act  ,to am5d ! ,int]nal 
,rev5ue ,code ( #aihf to apply tax      
return prep>ation p5alties to improp]ly 
alt]$ returns1 & = o!r purposes4  #a4   
,%ort title ,?is ,act may be cit$ z !   
,protect+ ,taxpay]s f ,gho/ ,prep>]s    
,act4  #b4 ,limitation p]iod n ext5d$ = 
victims ( prep>] fraud  7a7 ,9 g5]al    
,section #feja7;c77#a7 ( ! ,int]nal     
,rev5ue ,code ( #aihf is am5d$ by ins]t+
 by ! taxpay] aft] int5t4  7b7          
,effective date ,! am5dm5t made by ?is  
section %all apply to assessm5ts made or
 proce$+s begun aft] ! date ( ! enactm5t
 ( ?is ,act4  #c4 ,te*nical am5dm5t     
relat$ to ! ,disa/] ,relat$ ,ext5sion ( 
,deadl9es ,act  7a7 ,9 g5]al ,subsection
 7f7 ( section #gejh;,a ( ! ,int]nal    
,rev5ue ,code ( #aihf 7z add$ by !      
,disa/] ,relat$ ,ext5sion ( ,deadl9es   
,act7 is r$esignat$ z subsection 7g74   
7b7 ,effective date ,! am5dm5t made by  
?is section %all take effect z if       
includ$ 9 section #b7;a7 ( ! ,disa/]    

,relat$ ,ext5sion ( ,deadl9es ,act4     
,pass$ ! ,h\se ( ,repres5tatives        
,septemb] #ae1 #bjbf4;,cl]k4