Taxpayer Protection and Preparer Fraud Prevention Act of 2013

Bill: 113-hr-1570
Sponsor: full_name: Rep. Richmond, Cedric L. [D-LA-2]
Introduced: 2013-04-15
Policy area: Taxation
Subjects: Administrative law and regulatory procedures

Department of the Treasury

Licensing and registrations

Tax administration and collection, taxpayers

User charges and fees
Latest action: action_date: 2013-04-15
text: Referred to the House Committee on Ways and Means.

Summaries:
action_date: 2013-04-15
action_desc: Introduced in House
text: <p>Taxpayer Protection and Preparer Fraud Prevention Act of 2013 - Grants authority to the Secretary of the Treasury to regulate and discipline tax return preparers. </p> <p>Amends the Internal Revenue Code to require the Secretary to impose user fees for regulating taxpayer representatives and tax return preparers.</p>

tv_txt: I 113th CONGRESS 1st Session H. R. 1570 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.

1. Short title This Act may be cited as the Taxpayer Protection and Preparer Fraud Prevention Act of 2013 . 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 following new subsection: (e) (1) The Secretary of the Treasury may— (A) regulate tax return preparers who do not practice as representatives of persons before the Department of the Treasury; and (B) before licensing or certifying a person as a tax return preparer, require that the person demonstrate— (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 return 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 . (c) Effective date The amendments made by this section shall take effect on the date of the enactment of this Act. 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 follows: (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 return 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.