[Congressional Bills 116th Congress]
[From the U.S. Government Publishing Office]
[H.R. 3466 Introduced in House (IH)]

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116th CONGRESS
  1st Session
                                H. R. 3466

To amend the Internal Revenue Code of 1986 to clarify the authority of 
  the Secretary of the Treasury to rescind identifying numbers of tax 
                           return preparers.


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                    IN THE HOUSE OF REPRESENTATIVES

                             June 25, 2019

   Mr. Estes (for himself and Ms. Sewell of Alabama) introduced the 
 following bill; which was referred to the Committee on Ways and Means

_______________________________________________________________________

                                 A BILL


 
To amend the Internal Revenue Code of 1986 to clarify the authority of 
  the Secretary of the Treasury to rescind identifying numbers 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. CLARIFICATION OF AUTHORITY OF SECRETARY OF TREASURY TO 
              RESCIND IDENTIFYING NUMBERS OF TAX RETURN PREPARERS.

    Section 6109 of the Internal Revenue Code of 1986 is amended by 
inserting after subsection (d) the following new subsection:
    ``(e) Authority To Rescind Identifying Number of Tax Return 
Preparer.--
            ``(1) In general.--The Secretary may rescind an identifying 
        number issued under subsection (a)(4) if--
                    ``(A) after notice and opportunity for a hearing, 
                the preparer is shown to be incompetent or disreputable 
                (as such terms are used in subsection (c) of section 
                330 of title 31, United States Code), and
                    ``(B) rescinding the identifying number would 
                promote compliance with the requirements of this title 
                and effective tax administration.
            ``(2) Records.--If an identifying number is rescinded under 
        paragraph (1), the Secretary shall place in the file in the 
        Office of the Director of Professional Responsibility the 
        opinion of the Secretary with respect to the determination, 
        including--
                    ``(A) a statement of the facts and circumstances 
                relating to the determination, and
                    ``(B) the reasons for the rescission.''.
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