Protecting Taxpayers from Ghost Preparers Act

Enumerated powers · passes

Congress has explicit constitutional authority under Article I, Section 8, Clause 1 to 'lay and collect Taxes, Duties, Imposts and Excises.' This bill directly regulates the procedural rules for tax assessment, which falls squarely within that enumerated power. The bill does not exceed federal authority; it merely clarifies the scope of an existing tax enforcement mechanism.

Bill of Rights · passes

The bill does not infringe any provision of the Bill of Rights. It does not restrict speech, religion, assembly, press, petition (First Amendment), the right to keep and bear arms (Second Amendment), or any other protected right. It does not authorize unreasonable searches or seizures (Fourth Amendment), compel self-incrimination (Fifth Amendment), or impose cruel or unusual punishment (Eighth Amendment). To the contrary, it protects taxpayers from being held liable for fraud they did not commit, which aligns with due process principles.

Individual liberty · passes

The bill enhances individual sovereignty by ensuring that a taxpayer is not penalized for fraudulent conduct they did not intend. It places the burden of proof on the government to show the taxpayer's own intent to evade taxes before the unlimited assessment period applies. This protects individuals from being held responsible for the actions of third-party preparers without their knowledge or consent, respecting the individual's control over their own legal obligations.

Decentralization · passes

This bill passes all four questions of the decentralization test. (1) An individual or family cannot handle federal tax assessment rules on their own; this is a matter of federal law. (2) A local community cannot set the statute of limitations for federal taxes. (3) A state cannot set the statute of limitations for federal taxes. (4) The bill does not consolidate decision-making upward; it merely clarifies an existing federal rule. The Tenth Amendment is not violated because the bill operates within Congress's enumerated taxing power and does not commandeer state resources or regulate state activities.

Due process and takings · passes

The bill strengthens due process by requiring proof of the taxpayer's own intent to evade taxes before the unlimited assessment period applies. This provides fair notice and a clear standard, preventing arbitrary government action. It does not take property without just compensation; it merely limits the time the IRS has to assess taxes, which is a procedural rule, not a taking. The Fifth Amendment's Due Process and Takings Clauses are fully respected.