I 
113TH CONGRESS 
1ST SESSION H. R. 1570 
To amend title 31, United States Code, to provide for the regulation of 
tax return preparers. 
IN THE HOUSE OF REPRESENTATIVES 
APRIL 15, 2013 
Mr. RICHMOND introduced the following bill; which was referred to the 
Committee on Ways and Means 
A BILL 
To amend title 31, United States Code, to provide for the 
regulation of 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 ‘‘Taxpayer Protection 
and Preparer Fraud Prevention Act of 2013’’. 
SEC. 2. REGULATION OF TAX RETURN PREPARERS. 
(a) IN GENERAL.—Section 330 of title 31, United 
States Code, is amended by adding at the end the fol-
lowing new subsection: 
‘‘(e)(1) The Secretary of the Treasury may— 
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‘‘(A) regulate tax return preparers who do not 
practice as representatives of persons before the De-
partment of the Treasury; and 
‘‘(B) before licensing or certifying a person as 
a tax return preparer, require that the person dem-
onstrate— 
‘‘(i) good character; 
‘‘(ii) good reputation; 
‘‘(iii) necessary qualifications to enable the 
person to provide to persons valuable service; 
and 
‘‘(iv) competency to perform the functions 
of a tax return preparer. 
‘‘(2) For purposes of this section, the term ‘tax re-
turn preparer’ has the meaning given such term by section 
7701(a)(36) of the Internal Revenue Code of 1986.’’. 
(b) DISCIPLINARY PROCEDURES.—Subsection (b) of 
section 330 of title 31 of such Code is amended— 
(1) by inserting ‘‘or tax return preparer’’ after 
‘‘representative’’ each place it appears, and 
(2) by inserting before the period at the end of 
paragraph (4) the following: ‘‘, or for whom a return 
or claim for refund is being or is to be prepared’’. 
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(c) EFFECTIVE DATE.—The amendments made by 
this section shall take effect on the date of the enactment 
of this Act. 
SEC. 3. AUTHORITY TO IMPOSE A FEE FOR LICENSING. 
(a) IN GENERAL.—Subsection (a) of section 7528 of 
the Internal Revenue Code of 1986 is amended— 
(1) by inserting ‘‘other similar requests, and’’ 
at the end of paragraph (1), and 
(2) by amending paragraph (2) to read as fol-
lows: 
‘‘(2) regulating representatives and tax return 
preparers under section 330 of title 31, United 
States Code.’’. 
(b) AVERAGE FEE REQUIREMENT.—Paragraph (3) 
of section 7528(b) of such Code is amended by adding at 
the end the following flush sentence: ‘‘The fees charged 
pursuant to the regulation of representatives and tax re-
turn preparers shall be reasonable, as determined by the 
Secretary.’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply with respect to returns for taxable 
years ending after the date of the enactment of this Act. 
Æ 
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