,,ib ,union ,cal5d> ,no4 #gje #aai?     
,,congress  #b;d ,session  ,h4 ,r4 #idii
 ,report ,no4 #aai-hjf ,,9 ,,! ,,h\se   
,,( ,,repres5tatives  ,june #bi1        
#bjbf,ms4 ,malliotakis introduc$ !      
foll[+ bill2 :i* 0 ref]r$ to !          
,committee on ,ways & ,means  ,septemb] 
#h1 #bjbf,report$ ) an am5dm5t1 committ$
 to ! ,committee ( ! ,:ole ,h\se on !   
,/ate ( ! ,union1 & ord]$ to be         
printed,strike out all aft] ! enact+    
clause & ins]t ! "p pr9t$ 9 italic,for  
text ( introduc$ bill1 see copy ( bill z
 introduc$ on ,june #bi1 #bjbf  ,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 ,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     
,septemb] #h1 #bjbf,report$ ) an        
am5dm5t1 committ$ to ! ,committee ( !   
,:ole ,h\se on ! ,/ate ( ! ,union1 &    
ord]$ to be pr9t$