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HR 5630 112th Congress House

Fighting Tax Fraud Act of 2012

Official title: To amend the Internal Revenue Code of 1986 to provide an increased penalty in certain cases of fraudulent understatement of a taxpayer's liability by a tax return preparer.

Introduced: July 23, 2012 See on congress.gov
Taxation Fraud offenses and financial crimesTax administration and collection, taxpayers
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This bill died when the 112th Congress ended
It never became law before the 112th Congress (2011–2012) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 3 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
May 14, 2012
Referred to the Subcommittee on Trade.
May 8, 2012
Referred to the House Committee on Ways and Means.
May 8, 2012
Introduced in House
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 Latest action May 14, 2012

Referred to the Subcommittee on Trade.

 Plain-English summary Congressional Research Service

Fighting Tax Fraud Act of 2012 - Amends the Internal Revenue Code to impose an increased penalty on a tax return preparer who engages in fraudulent conduct by: (1) willfully modifying any tax return or claim for refund which creates an understatement of tax liability after such return or claim has been signed by the taxpayer, and (2) willfully attempting to intercept the proceeds of such modified refund or claim. Establishes the penalty amount at the greater of $5,000 or the amount of the understated tax liability.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 2
 Cosponsors 3
All 3 Republican 1
R
Buchanan, Vern
Florida · Jul 23, 2012
Boustany, Charles
· May 8, 2012
LEWIS, JOHN
· May 8, 2012
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 5630: Fighting Tax Fraud Act of 2012. 112th Congress. Open America. https://openamerica.io/bill/112-HR-5630/
MLA
"H.R. 5630: Fighting Tax Fraud Act of 2012." 112th Congress, 2026, Open America, https://openamerica.io/bill/112-HR-5630/.
Bluebook (legal)
H.R. 5630, 112th Cong. (2026), https://openamerica.io/bill/112-HR-5630/.
Markdown link
[H.R. 5630: Fighting Tax Fraud Act of 2012](https://openamerica.io/bill/112-HR-5630/)
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