S 4964 — A bill to amend the Internal Revenue Code of 1986 to clarify that the exception

S 4964 — A bill to amend the Internal Revenue Code of 1986 to clarify that the exception | Delegation Decoded

A bill to amend the Internal Revenue Code of 1986 to clarify that the exception to the general statute of limitations for fraudulent returns applies only when a taxpayer seeks to evade their tax obligations.