,,ii  #aai? ,,congress  #b;d ,session   
,s4 #difd  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,july #ad1 #bjbf,mr4   
,m>%all 7= himself & ,mr4 ,wel*7        
introduc$ ! foll[+ bill2 :i* 0 read     
twice & ref]r$ to ! ,committee on       
,f9ance  ,a ,,bill  ,to am5d ! ,int]nal 
,rev5ue ,code ( #aihf to cl>ify t !     
exception to ! g5]al /atute (           
limitations = fraudul5t returns applies 
only :5 a taxpay] seeks to evade _! tax 
obligations4  #a4 ,%ort title ,?is ,act 
may be cit$ z ! ,protect+ ,innoc5t      
,taxpay]s f ,endless ,assessm5ts ,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