HR 6323

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 increases penalties for tax return preparers who improperly alter returns or fail to furnish valid identifying numbers. The bill also expands the definition of a tax return preparer and establishes a program to improve voluntary compliance with identifying number requirements, including providing opportunities for preparers to correct errors before returns are processed. Finally, it introduces a new felony penalty for willful misuse or misappropriation of identifying numbers.