,,ii  #aaith ,,congress  #b;d ,session  
,s4 #difd  ,,in ,,the ,,senate ,,of     
,,the ,,united ,,states  ,july #ad1     
#bjbf,mr4 ,marshall 7for himself and    
,mr4 ,welch7 introduced the following   
bill2 which was read twice and referred 
to the ,committee on ,finance  ,a ,,bill
  ,to amend the ,internal ,revenue ,code
 of #aihf to clarify that the exception 
to the general statute of limitations   
for fraudulent returns applies only when
 a taxpayer seeks to evade their tax    
obligations4  #a4 ,short title ,this    
,act may be cited as the ,protecting    
,innocent ,taxpayers from ,endless      
,assessments ,act4  #b4 ,limitation     
period not extended for victims of      
preparer fraud  7a7 ,in general ,section
 #feja7;c77#a7 of the ,internal ,revenue
 ,code of #aihf is amended by inserting 
by the taxpayer after intent4  7b7      
,effective date ,the amendment made by  
this section shall apply to assessments 
made or proceedings begun after the date
 of enactment of this ,act4