Limitation period not extended for victims of preparer fraud

(a) In general Section 6501(c)(1) is amended— (1) by inserting by the taxpayer after intent, and (2) by adding at the end the following new sentence: For purposes of this paragraph, in the case of a joint return under section 6013, intent by either spouse to evade tax with respect to such return shall be treated as intent by the taxpayer, and this paragraph shall apply to both spouses.. (b) Effective date The amendments made by this section shall apply to assessments made or proceedings begun after the date of enactment of this Act.