To amend the Internal Revenue Code of 1986 to clarify the authority of the Secretary of the Treasury to rescind identifying numbers of tax return preparers.

Bill: 116-hr-3466
Sponsor: full_name: Rep. Estes, Ron [R-KS-4]
Introduced: 2019-06-25
Policy area: Taxation
Subjects: Accounting and auditing

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Tax administration and collection, taxpayers
Latest action: action_date: 2019-06-25
text: Referred to the House Committee on Ways and Means.

Summaries:
action_date: 2019-06-25
action_desc: Introduced in House
text: <p>This bill authorizes the Department of the Treasury to rescind the identifying numbers of&nbsp; tax return preparers for&nbsp;incompetence or disreputable behavior. </p>

tv_txt: I 116th CONGRESS 1st Session H. R. 3466 IN THE HOUSE OF REPRESENTATIVES June 25, 2019 Mr. Estes (for himself and Ms. Sewell of Alabama ) introduced the following bill; which was referred to the Committee on Ways and Means A BILL To amend the Internal Revenue Code of 1986 to clarify the authority of the Secretary of the Treasury to rescind identifying numbers of tax return preparers.

1. Clarification of authority of Secretary of Treasury to rescind identifying numbers of tax return preparers Section 6109 of the Internal Revenue Code of 1986 is amended by inserting after subsection (d) the following new subsection: (e) Authority To rescind identifying number of tax return preparer (1) In general The Secretary may rescind an identifying number issued under subsection (a)(4) if— (A) after notice and opportunity for a hearing, the preparer is shown to be incompetent or disreputable (as such terms are used in subsection (c) of section 330 of title 31, United States Code), and (B) rescinding the identifying number would promote compliance with the requirements of this title and effective tax administration. (2) Records If an identifying number is rescinded under paragraph (1), the Secretary shall place in the file in the Office of the Director of Professional Responsibility the opinion of the Secretary with respect to the determination, including— (A) a statement of the facts and circumstances relating to the determination, and (B) the reasons for the rescission. .