Taxpayer Protection and Preparer Proficiency Act
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Progress
Where this bill stands in the legislative process.
- Introduced
- Passed House
- Passed Senate
- To President
- Became Law
Overview
The Taxpayer Protection and Preparer Proficiency Act aims to strengthen penalties for improper tax return preparation and address issues related to identifying numbers. Specifically, it expands the definition of a ‘return’ to include various documents, increases penalties for failing to furnish valid identifying numbers, and establishes a program to prevent penalties related to improper identification number use. The bill also introduces criminal penalties for willful misuse of identifying numbers and enhances requirements for tax return preparers’ education and background checks.
Key provisions
- Expands the definition of a ‘return’ to include administrative adjustment requests, partnership adjustment tracking reports, and other related documents.
- Increases the penalty for failing to furnish a valid tax return preparer identification number to $250.
- Establishes a program to prevent penalties for improper use of identifying numbers, offering an opportunity to correct errors.
- Introduces a new felony penalty for willful misuse or misappropriation of identifying numbers.
- Modifies the definition of a tax return preparer to include those who prepare returns for compensation.
- Increases penalties for improper tax preparation and misappropriation of refunds.
- Creates a system for State authorities to share information regarding identifying numbers issued to tax return preparers.
- Requires the publication of common errors and penalties related to tax return preparation.
Bill text
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Sponsors
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4 on record
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Cosponsors
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