[Congressional Bills 113th Congress]
[From the U.S. Government Publishing Office]
[H.R. 1570 Introduced in House (IH)]

113th CONGRESS
  1st Session
                                H. R. 1570

To amend title 31, United States Code, to provide for the regulation of 
                         tax return preparers.


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                    IN THE HOUSE OF REPRESENTATIVES

                             April 15, 2013

 Mr. Richmond introduced the following bill; which was referred to the 
                      Committee on Ways and Means

_______________________________________________________________________

                                 A BILL


 
To amend title 31, United States Code, to provide for the regulation of 
                         tax return preparers.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Taxpayer Protection and Preparer 
Fraud Prevention Act of 2013''.

SEC. 2. REGULATION OF TAX RETURN PREPARERS.

    (a) In General.--Section 330 of title 31, United States Code, is 
amended by adding at the end the following new subsection:
    ``(e)(1) The Secretary of the Treasury may--
            ``(A) regulate tax return preparers who do not practice as 
        representatives of persons before the Department of the 
        Treasury; and
            ``(B) before licensing or certifying a person as a tax 
        return preparer, require that the person demonstrate--
                    ``(i) good character;
                    ``(ii) good reputation;
                    ``(iii) necessary qualifications to enable the 
                person to provide to persons valuable service; and
                    ``(iv) competency to perform the functions of a tax 
                return preparer.
    ``(2) 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.''.
    (b) Disciplinary Procedures.--Subsection (b) of section 330 of 
title 31 of such Code is amended--
            (1) by inserting ``or tax return preparer'' after 
        ``representative'' each place it appears, and
            (2) by inserting 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''.
    (c) Effective Date.--The amendments made by this section shall take 
effect on the date of the enactment of this Act.

SEC. 3. AUTHORITY TO IMPOSE A FEE FOR LICENSING.

    (a) In General.--Subsection (a) of section 7528 of the Internal 
Revenue Code of 1986 is amended--
            (1) by inserting ``other similar requests, and'' at the end 
        of paragraph (1), and
            (2) by amending paragraph (2) to read as follows:
            ``(2) regulating representatives and tax return preparers 
        under section 330 of title 31, United States Code.''.
    (b) Average Fee Requirement.--Paragraph (3) of section 7528(b) of 
such Code is amended by adding at the end the following flush sentence: 
``The fees charged pursuant to the regulation of representatives and 
tax return preparers shall be reasonable, as determined by the 
Secretary.''.
    (c) Effective Date.--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.
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