I 
115TH CONGRESS 
1ST SESSION H. R. 1077 
To amend title 31, United States Code, to direct the Secretary of the 
Treasury to regulate tax return preparers. 
IN THE HOUSE OF REPRESENTATIVES 
FEBRUARY 15, 2017 
Mr. COHEN (for himself, Ms. NORTON, Mrs. CAROLYN B. MALONEY of New 
York, and Mr. SCOTT of Virginia) introduced the following bill; which was 
referred to the Committee on Ways and Means 
A BILL 
To amend title 31, United States Code, to direct the 
Secretary of the Treasury to regulate tax return preparers. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Tax Return Preparer 
Accountability Act of 2017’’. 
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SEC. 2. REGULATION OF TAX RETURN PREPARERS WHO 
ARE NOT REPRESENTATIVES PRACTICING 
BEFORE THE DEPARTMENT OF THE TREAS-
URY. 
(a) IN GENERAL.—Subchapter II of chapter 3 of title 
31, United States Code, is amended by inserting after sec-
tion 330 the following new section: 
‘‘§ 330A. Tax return preparers who are not represent-
atives practicing before the Department 
of the Treasury 
‘‘(a) The Secretary of the Treasury shall, under regu-
lations prescribed by the Secretary, regulate any tax re-
turn preparers who are not regulated by the Secretary 
under section 330. 
‘‘(b)(1) The Secretary may impose a penalty of 
$1,000 for each Federal tax return, document, or other 
submission prepared by a tax return preparer during a 
period in which the tax return preparer— 
‘‘(A) is not in compliance with the regulations 
promulgated under this section, or 
‘‘(B) is suspended or disbarred from acting as 
a tax return preparer under such regulations. 
Any penalty imposed under the preceding sentence shall 
be in addition to any other penalty which may be imposed. 
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‘‘(2) No penalty may be imposed under paragraph (1) 
with respect to any failure if it is shown that such failure 
is due to reasonable cause. 
‘‘(c) For purposes of this section: 
‘‘(1) The term ‘tax return preparer’ has the 
meaning given by section 7701(a)(36) of the Inter-
nal Revenue Code of 1986. 
‘‘(2) The terms ‘Secretary of the Treasury’ and 
‘Secretary’ mean the Secretary of the Treasury or 
the delegate of the Secretary.’’. 
(b) CLERICAL AMENDMENT.—The table of sections 
for subchapter II of chapter 3 of title 31, United States 
Code, is amended by inserting after the item relating to 
section 330 the following new item: 
‘‘330A. Tax return preparers who are not representatives practicing before the 
Department of the Treasury.’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply with respect to returns prepared 
for taxable years ending after the date of the enactment 
of this Act. 
Æ 
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