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
To amend title 31, United States Code, to provide for the regulation of tax return preparers.
This Act may be cited as the
Taxpayer Protection and Preparer Fraud
Prevention Act of 2013
Regulation of tax return preparers
Section 330 of title 31, United States Code, is amended by adding at the end the following new subsection:
The Secretary of the Treasury may—
regulate tax return preparers who do not practice as representatives of persons before the Department of the Treasury; and
before licensing or certifying a person as a tax return preparer, require that the person demonstrate—
necessary qualifications to enable the person to provide to persons valuable service; and
competency to perform the functions of a tax return preparer.
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.
or tax return preparer after
place it appears, and
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.
The amendments made by this section shall take effect on the date of the enactment of this Act.
Authority to impose a fee for licensing
Subsection (a) of section 7528 of the Internal Revenue Code of 1986 is amended—
other similar requests, and at the end of paragraph (1),
by amending paragraph (2) to read as follows:
regulating representatives and tax return preparers under section 330 of title 31, United States Code.
Average fee requirement
Paragraph (3) of section 7528(b) of such Code is
amended by adding at the end the following flush sentence:
charged pursuant to the regulation of representatives and tax return preparers
shall be reasonable, as determined by the Secretary..
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.