193 
taxes arising in the most recent 2-year period before the 
beginning of the taxable period with respect to which the 
levy is served. For purposes of the preceding sentence, the 
term ‘employment taxes’ means any taxes under chapter 
21, 22, 23, or 24.’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to levies served on or after the date 
that is 120 days after the date of the enactment of this 
division. 
SEC. 7244. PERMANENT EXTENSION OF IRS USER FEES. 
Section 7528 (relating to Internal Revenue Service 
user fees) is amended by striking subsection (c). 
SEC. 7245. INCREASE IN PENALTY FOR BAD CHECKS AND 
MONEY ORDERS. 
(a) IN GENERAL.—Section 6657 (relating to bad 
checks) is amended— 
(1) by striking ‘‘$750’’ and inserting ‘‘$1,250’’, 
and 
(2) by striking ‘‘$15’’ and inserting ‘‘$25’’. 
(b) EFFECTIVE DATE.—The amendments made by 
this section apply to checks or money orders received after 
the date of the enactment of this division.
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SEC. 7246. UNDERSTATEMENT OF TAXPAYER LIABILITY BY 
RETURN PREPARERS. 
(a) APPLICATION OF RETURN PREPARER PENALTIES 
TO ALL TAX RETURNS.— 
(1) DEFINITION OF TAX RETURN PREPARER.— 
Paragraph (36) of section 7701(a) (relating to in-
come tax preparer) is amended— 
(A) by striking ‘‘income’’ each place it ap-
pears in the heading and the text, and 
(B) in subparagraph (A), by striking ‘‘sub-
title A’’ each place it appears and inserting 
‘‘this title’’. 
(2) CONFORMING AMENDMENTS.— 
(A)(i) Section 6060 is amended by striking 
‘‘INCOME TAX RETURN PREPARERS’’ in the 
heading and inserting ‘‘TAX
RETURN
PRE-
PARERS’’. 
(ii) Section 6060(a) is amended— 
(I) by striking ‘‘an income tax return 
preparer’’ each place it appears and insert-
ing ‘‘a tax return preparer’’, 
(II) by striking ‘‘each income tax re-
turn preparer’’ and inserting ‘‘each tax re-
turn preparer’’, and
195 
(III) by striking ‘‘another income tax 
return preparer’’ and inserting ‘‘another 
tax return preparer’’. 
(iii) The item relating to section 6060 in 
the table of sections for subpart F of part III 
of subchapter A of chapter 61 is amended by 
striking ‘‘income tax return preparers’’ and in-
serting ‘‘tax return preparers’’. 
(iv) Subpart F of part III of subchapter A 
of chapter 61 is amended by striking ‘‘Income 
Tax Return Preparers’’ in the heading 
and inserting ‘‘Tax Return Preparers’’. 
(v) The item relating to subpart F in the 
table of subparts for part III of subchapter A 
of chapter 61 is amended by striking ‘‘income 
tax return preparers’’ and inserting ‘‘tax return 
preparers’’. 
(B) Section 6103(k)(5) is amended— 
(i) by striking ‘‘income tax return pre-
parer’’ each place it appears and inserting 
‘‘tax return preparer’’, and 
(ii) by striking ‘‘income tax return 
preparers’’ each place it appears and in-
serting ‘‘tax return preparers’’. 
(C)(i) Section 6107 is amended—
196 
(I) by striking ‘‘INCOME
TAX
RE-
TURN PREPARER’’ in the heading and in-
serting ‘‘TAX RETURN PREPARER’’, 
(II) by striking ‘‘an income tax return 
preparer’’ each place it appears in sub-
sections (a) and (b) and inserting ‘‘a tax 
return preparer’’, 
(III) by striking ‘‘INCOME TAX RE-
TURN PREPARER’’ in the heading for sub-
section (b) and inserting ‘‘TAX RETURN 
PREPARER’’, and 
(IV) in subsection (c), by striking ‘‘in-
come tax return preparers’’ and inserting 
‘‘tax return preparers’’. 
(ii) The item relating to section 6107 in 
the table of sections for subchapter B of chap-
ter 61 is amended by striking ‘‘Income tax re-
turn preparer’’ and inserting ‘‘Tax return pre-
parer’’. 
(D) Section 6109(a)(4) is amended— 
(i) by striking ‘‘an income tax return 
preparer’’ and inserting ‘‘a tax return pre-
parer’’, and
197 
(ii) by striking ‘‘INCOME
RETURN 
PREPARER’’ in the heading and inserting 
‘‘TAX RETURN PREPARER’’. 
(E) Section 6503(k)(4) is amended by 
striking ‘‘Income tax return preparers’’ and in-
serting ‘‘Tax return preparers’’. 
(F)(i) Section 6694 is amended— 
(I) by striking ‘‘INCOME
TAX
RE-
TURN PREPARER’’ in the heading and in-
serting ‘‘TAX RETURN PREPARER’’, 
(II) by striking ‘‘an income tax return 
preparer’’ each place it appears and insert-
ing ‘‘a tax return preparer’’, 
(III) in subsection (c)(2), by striking 
‘‘the income tax return preparer’’ and in-
serting ‘‘the tax return preparer’’, 
(IV) in subsection (e), by striking 
‘‘subtitle A’’ and inserting ‘‘this title’’, and 
(V) in subsection (f), by striking ‘‘in-
come tax return preparer’’ and inserting 
‘‘tax return preparer’’. 
(ii) The item relating to section 6694 in 
the table of sections for part I of subchapter B 
of chapter 68 is amended by striking ‘‘income