3.0.0 1219 2023-01-11T19:40:43Z 2023-01-11T19:40:43Z Senate S S 2007-04-25 110 ssfi00 Finance Committee Senate Standing Referred to 2007-04-25T23:12:57Z 2007-04-25 ssfi00 Finance Committee Senate Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S5102-5105) IntroReferral 2007-04-25 Sponsor introductory remarks on measure. (CR S5101-5102) IntroReferral B00100 9 Library of Congress 2007-04-25 Introduced in Senate IntroReferral 10000 9 Library of Congress B000468 Sen. Bingaman, Jeff [D-NM] JESSE BINGAMAN D NM FRANCIS N S001142 Sen. Smith, Gordon H. [R-OR] GORDON SMITH R OR H. 2007-04-25 True K000148 Sen. Kerry, John F. [D-MA] JOHN KERRY D MA FORBES 2007-04-25 True A000069 Sen. Akaka, Daniel K. [D-HI] DANIEL AKAKA D HI KOHIKINA 2007-04-25 True D000563 Sen. Durbin, Richard J. [D-IL] Richard Durbin D IL J. 2007-04-25 True L000304 Sen. Lieberman, Joseph I. [ID-CT] JOSEPH LIEBERMAN ID CT I. 2007-04-25 True S000148 Sen. Schumer, Charles E. [D-NY] Charles Schumer D NY E. 2007-06-26 False P000590 Sen. Pryor, Mark L. [D-AR] Mark Pryor D AR Lunsford 2007-06-28 False Taxation Department of the Treasury Economics and Public Finance Employment tests Evidence (Law) Executive reorganization Finance and Financial Sector Government Operations and Politics Government publicity Grants-in-aid Income tax Internal Revenue Service (IRS) Labor and Employment Law Licenses Loans Poverty Professional ethics Social Welfare Tax administration Tax preparers Tax refunds Taxpayers Taxation 00 2007-04-25 Introduced in Senate 2007-05-07T22:29:06Z Taxpayer Protection and Assistance Act of 2007 - Amends the Internal Revenue Code to authorize the Secretary of the Treasury to: (1) make grants for tax return preparation clinics for low-income taxpayers; (2) allow enrolled agents licensed to practice before the Internal Revenue Service (IRS) to use designation of "EA" or "E.A."; (3) regulate and test paid income tax preparers; (4) contract for the development or administration of examinations for paid income tax preparers; (5) require the registration of refund anticipation loan facilitators; and (6) award demonstration project grants to assist low-income taxpayers without bank accounts to obtain such accounts with federally-insured depository institutions.

Establishes in the IRS the Office of Professional Responsibility to administer the regulation of paid income tax preparers. Requires such Office to make public any sanctions imposed on such preparers.

Requires refund anticipation loan facilitators to make specified disclosures to taxpayers about refund loan transactions.

Grants the National Taxpayer Advocate authority to issue taxpayer assistance orders in cases involving closing agreements and compromises.

Grants the Secretary authority to consider all facts and circumstances involving a taxpayer in evaluating an offer in compromise of tax liability.

]]> Taxpayer Protection and Assistance Act of 2007 Official Title as Introduced A bill to amend the Internal Revenue Code of 1986 to provide taxpayer protection and assistance, and for other purposes. Introduced in Senate IS Display Title Taxpayer Protection and Assistance Act of 2007 Short Titles as Introduced Taxpayer Protection and Assistance Act of 2007 Introduced in Senate 2007-04-25T04:00:00Z https://www.govinfo.gov/content/pkg/BILLS-110s1219is/xml/BILLS-110s1219is.xml 2007-04-25 Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S5102-5105) text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain. Congressional Research Service, Library of Congress This file contains bill summaries and statuses for federal legislation. A bill summary describes the most significant provisions of a piece of legislation and details the effects the legislative text may have on current law and federal programs. Bill summaries are authored by the Congressional Research Service (CRS) of the Library of Congress. As stated in Public Law 91-510 (2 USC 166 (d)(6)), one of the duties of CRS is "to prepare summaries and digests of bills and resolutions of a public general nature introduced in the Senate or House of Representatives". For more information, refer to the User Guide that accompanies this file.