,i  #aai? ,,congress  #b;d ,session  ,h4
 ,r4 #idii  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,june #bi1 #bjbf,ms4  
,malliotakis introduc$ ! foll[+ bill2   
:i* 0 ref]r$ to ! ,committee on ,ways & 
,means  ,a ,,bill  ,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 ,p5alties = tax return       
prep>]s :o improp]ly alt] returns  7a7  
,9 g5]al ,p>agraph 7#a7 ( section       
#ffif7;e7 ( ! ,int]nal ,rev5ue ,code (  
#aihf is am5d$ to read z foll[s3  7#a7  
,return ,! t]m return means--  7,a7 any 
return ( any tax impos$ by ?is title1   
7,b7 any adm9i/rative adju/m5t reque/ "u
 section #fbbg1  7,c7 any p>tn]%ip      
adju/m5t track+ report "u section       
#fbbf7;b77#d77;,a71 &  7,d7 any o!r     
docum5t purport+ to be a return1 reque/1
 or report describ$ 9 subp>agraphs 7,a7 
?r\gh 7,c74  4  7b7 ,effective date ,!  

am5dm5t made by ?is section %all take   
effect on ! date ( ! enactm5t ( ?is     
,act4  #c4 ,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$+s begun aft] ! date ( ! enactm5t
 ( ?is ,act4  #d4 ,te*nical am5dm5t     
relat$ 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 subsection %all take effect z if    
includ$ 9 section #b7;a7 ( ! ,disa/]    
,relat$ ,ext5sion ( ,deadl9es ,act4