S. 4964 is a bill that aims to amend the Internal Revenue Code of 1986. It clarifies that the exception to the general statute of limitations for fraudulent tax returns applies only in cases where a taxpayer has intentionally tried to evade their tax obligations. This means that if a taxpayer is found to have committed fraud, the IRS can pursue legal action beyond the usual time limit only if there is clear evidence of an intent to evade taxes.
Supporters of S. 4964 argue that the bill strengthens the integrity of the tax system by ensuring that only those who intentionally commit fraud can be subject to extended scrutiny. This is seen as a necessary measure to protect honest taxpayers from unjustified audits and to reinforce accountability among those who engage in tax evasion.
Critics of S. 4964 contend that the bill may limit the IRS's ability to effectively address tax fraud by narrowing the circumstances under which the statute of limitations can be extended. Some worry that this could lead to more tax evasion going unpunished, ultimately undermining public trust in the tax system and reducing government revenue.
The analysis of bill S. 4964, which aims to clarify tax obligations related to fraudulent returns, reveals no direct industry overlaps between the sponsor Roger Marshall's top donor industries and the subject matter of the bill. The top donor industries do not appear to have a vested interest in tax evasion or the specifics of tax code amendments. Additionally, while there is significant lobbying activity in the broader policy area, the amounts from these lobbying entities do not directly correlate to the interests that would be affected by this bill. For instance, the American College of Emergency Physicians contributed $498,299, but their focus is likely on healthcare rather than tax legislation. Therefore, the risk of conflicts of interest is low, as there are no clear financial incentives for the sponsor's donors to influence this legislation.
Organizations that lobbied on issues related to this bill's policy area.
| Client | Lobbying Firm | Amount |
|---|---|---|
| AMERICAN COLLEGE OF EMERGENCY PHYSICIANS | AMERICAN COLLEGE OF EMERGENCY PHYSICIANS | $498,299 |
| TRUST FOR PUBLIC LAND | THE TRUST FOR PUBLIC LAND | $150,000 |
| COLLIER COLLECTIVE, LLC | MCCOLL STRATEGIES LLC | $40,000 |
| HART HEALTH STRATEGIES | TIM YEHL, LLC | $40,000 |
| PANO AI | PANO AI | $40,000 |
| ALLIANCE FOR AUTOMOTIVE INNOVATION | TIM YEHL, LLC | $30,000 |
| BSA, THE SOFTWARE ALLIANCE | TIM YEHL, LLC | $20,000 |
| PSEG SERVICES CORPORATION | TIM YEHL, LLC | $20,000 |
| COUNTY OF NAPA | PARAGON GOVERNMENT RELATIONS | $15,000 |
| LAKE COUNTY | PARAGON GOVERNMENT RELATIONS | $15,000 |
| NEVADA COUNTY | PARAGON GOVERNMENT RELATIONS | $15,000 |
| HUMBOLDT COUNTY | PARAGON GOVERNMENT RELATIONS | $15,000 |
| NATIONAL ASSOCIATION OF COUNTY HUMAN SERVICES ADMINISTRATORS | PARAGON GOVERNMENT RELATIONS | $10,000 |
| NATIONAL CHILD SUPPORT ENFORCEMENT ASSOCIATION | PARAGON GOVERNMENT RELATIONS | $10,000 |
| CLARK COUNTY | PARAGON GOVERNMENT RELATIONS | undisclosed |
Source: Senate Lobbying Disclosure Act (LDA) filings, 2026
Top industries funding Roger Marshall, ranked by total contributions.
Source: OpenSecrets.org (Center for Responsive Politics)
