Sec. 202. Regulation of tax return preparers
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Subsection
(a)of section 330 of title 31, United States Code, is amended— by striking paragraph
(1)and inserting the following: regulate— the practice of representatives of persons before the Department of the Treasury; and the practice of tax return preparers; and , and in paragraph (2)— by inserting or tax return preparer after representative each place it appears, and by inserting or in preparing their tax returns, claims for refund, or documents in connection with tax returns or claims for refund after cases in subparagraph (D). Subsection
(b)of section 330 of title 31, United States Code, is amended— by striking before the Department , by inserting or tax return preparer after representative each place it appears, and in paragraph (4), by striking misleads or threatens and all that follows and inserting misleads or threatens— any person being represented or any prospective person being represented; or any person or prospective person whose tax return, claim for refund, or document in connection with a tax return or claim for refund, is being or may be prepared. . Section 330 of title 31, United States Code, is amended by adding at the end the following new subsection: For purposes of this section— The term tax return preparer has the meaning given such term under section 7701(a)(36) of the Internal Revenue Code of 1986. The term tax return has the meaning given to the term return under section 6696(e)(1) of the Internal Revenue Code of 1986. The term claim for refund has the meaning given such term under section 6696(e)(2) of such Code. .