The 'Protecting Taxpayers from Ghost Preparers Act' aims to safeguard taxpayers from fraudulent tax preparers who don't sign the returns they prepare, known as 'ghost preparers.' The bill proposes expanding penalties to cover not only standard tax returns but also other tax-related documents, ensuring that preparers who improperly alter any of these filings face consequences. Additionally, it clarifies that extended IRS assessment periods in fraud cases apply only when the taxpayer commits fraud, protecting victims of preparer fraud from being unfairly penalized. A minor technical correction related to disaster-related deadline extensions is also included.
Media outlets have highlighted the bill's potential to protect taxpayers from unscrupulous tax preparers. Reports emphasize that by expanding penalties and clarifying IRS assessment rules, the legislation could deter fraudulent activities and provide clearer guidelines for both taxpayers and preparers. The inclusion of a technical correction is seen as a step toward improving the overall tax filing process.
Some commentators express concerns that the bill might inadvertently increase compliance costs for legitimate tax preparers, potentially leading to higher fees for taxpayers. There are also worries that the legislation could drive uncredentialed preparers further underground, making it more challenging for authorities to monitor and regulate tax preparation practices effectively.
The analysis of H.R. 9499, the Protecting Taxpayers from Ghost Preparers Act, reveals no direct industry overlaps between the sponsor Nicole Malliotakis's top donor industries and the bill's subject matter. Malliotakis's primary donor industries include Health Professionals ($240 million) and Retired individuals ($75 million), neither of which directly relates to the regulation of tax preparers or the prevention of fraudulent tax practices. While there is significant lobbying activity in the policy area, the connections to the sponsor's donors are not evident. The lobbying amounts from various organizations do not indicate a direct financial interest that could influence the bill's outcome. Therefore, the risk of conflicts of interest appears to be low, as the financial interests of the donors do not align with the bill's focus on tax preparation practices.
Organizations that lobbied on issues related to this bill's policy area. 1 lobbying client(s) are also sponsor donors.
| Client | Lobbying Firm | Amount |
|---|---|---|
| Y Also a Donor | CORNERSTONE GOVERNMENT AFFAIRS, INC. | $30,000 |
| LIVE OAK BANK | LIVE OAK BANKING COMPANY (FORMERLY KNOWN AS LIVE OAK BANK) | $180,000 |
| ENTEGRIS, INC. | HOLLAND & KNIGHT LLP | $80,000 |
| FORTRESS INFORMATION SECURITY, LLC | CORNERSTONE GOVERNMENT AFFAIRS, INC. | $60,000 |
| NATIONAL DISABILITY RIGHTS NETWORK | CORNERSTONE GOVERNMENT AFFAIRS, INC. | $60,000 |
| BLUEPRINT BIOSECURITY ACTION | CORNERSTONE GOVERNMENT AFFAIRS, INC. | $60,000 |
| THE INSTITUTE OF INTERNAL AUDITORS | THE INSTITUTE OF INTERNAL AUDITORS | $60,000 |
| AARP | CORNERSTONE GOVERNMENT AFFAIRS, INC. | $50,000 |
| AMERICAN PRINTING HOUSE FOR THE BLIND | CORNERSTONE GOVERNMENT AFFAIRS, INC. | $40,000 |
| CHILDHELP | CORNERSTONE GOVERNMENT AFFAIRS, INC. | $30,000 |
| ASSOCIATION OF SCHOOLS AND PROGRAMS OF PUBLIC HEALTH | CORNERSTONE GOVERNMENT AFFAIRS, INC. | $30,000 |
| GREAT PLAINS HEALTH | CORNERSTONE GOVERNMENT AFFAIRS, INC. | $20,000 |
| SHIPPERS COALITION FORMERLY REPORTED AS S.H.I.P. COALITION (SAFER GVW, INC.) | MR. JOHN A. DEVIERNO | $10,000 |
| INTEL CORPORATION | HOLLAND & KNIGHT LLP | undisclosed |
| HOUSING PARTNERSHIP NETWORK INC | THE HOUSING PARTNERSHIP NETWORK, INC. | undisclosed |
Source: Senate Lobbying Disclosure Act (LDA) filings, 2026
Top industries funding Nicole Malliotakis, ranked by total contributions.
Source: OpenSecrets.org (Center for Responsive Politics)
