Section 1 Short title
This Act may be cited as the “Protecting Taxpayers from Ghost Preparers Act”.
Protecting Taxpayers from Ghost Preparers Act
A BILL
To amend the Internal Revenue Code of 1986 to apply tax return preparation penalties to improperly altered returns, and for other purposes.
Sec. 2 Penalties for tax return preparers who improperly alter returns
In general— Paragraph (1) of section 6696(e) of the Internal Revenue Code of 1986 is amended to read as follows:
“(1) Return—The term return means—
“(A) any return of any tax imposed by this title,
“(B) any administrative adjustment request under section 6227,
“(C) any partnership adjustment tracking report under section 6226(b)(4)(A), and
“(D) any other document purporting to be a return, request, or report described in subparagraphs (A) through (C).”
Effective date— The amendment made by this section shall take effect on the date of the enactment of this Act.
Sec. 3 Limitation period not extended for victims of preparer fraud
In general— Section 6501(c)(1) of the Internal Revenue Code of 1986 is amended by inserting “by the taxpayer” after “intent”.
Effective date— The amendment made by this section shall apply to assessments made or proceedings begun after the date of the enactment of this Act.
Sec. 4 Technical amendment related to the Disaster Related Extension of Deadlines Act
In general— Subsection (f) of section 7508A of the Internal Revenue Code of 1986 (as added by the Disaster Related Extension of Deadlines Act) is redesignated as subsection (g).
Effective date— The amendment made by this subsection shall take effect as if included in section 2(a) of the Disaster Related Extension of Deadlines Act.