,i  #aacth ,,congress  #ast ,session    
,h4 ,r4 #aegj  ,,in ,,the ,,house ,,of  
,,representatives  ,april #ae1 #bjac    
,mr4 ,richmond introduced the following 
bill2 which was referred to the         
,committee on ,ways and ,means  ,a      
,,bill  ,to amend title #ca1 ,united    
,states ,code1 to provide for the       
regulation of tax return preparers4  #a4
 ,short title ,this ,act may be cited as
 the ,taxpayer ,protection and ,preparer
 ,fraud ,prevention ,act of #bjac4  #b4 
,regulation of tax return preparers  7a7
 ,in general ,section #ccj of title #ca1
 ,united ,states ,code1 is amended by   
adding at the end the following new     
subsection3  7e7 7#a7 ,the ,secretary of
 the ,treasury may--  7,a7 regulate tax 
return preparers who do not practice as 
representatives of persons before the   
,department of the ,treasury2 and  7,b7 
before licensing or certifying a person 
as a tax return preparer1 require that  
the person demonstrate--  7i7 good      
character2  7ii7 good reputation2  7iii7

 necessary qualifications to enable the 
person to provide to persons valuable   
service2 and  7iv7 competency to perform
 the functions of a tax return preparer4
  7#b7 ,for purposes of this section1   
the term tax return preparer has the    
meaning given such term by section      
#ggja7;a77#cf7 of the ,internal ,revenue
 ,code of #aihf4  4  7b7 ,disciplinary  
procedures ,subsection 7b7 of section   
#ccj of title #ca of such ,code is      
amended--  7#a7 by inserting or tax     
return preparer after representative    
each place it appears1 and  7#b7 by     
inserting before the period at the end  
of paragraph 7#d7 the following3 1 or   
for whom a return or claim for refund is
 being or is to be prepared4  7c7       
,effective date ,the amendments made by 
this section shall take effect on the   
date of the enactment of this ,act4  #c4
 ,authority to impose a fee for         
licensing  7a7 ,in general ,subsection  
7a7 of section #gebh of the ,internal   
,revenue ,code of #aihf is amended--    

7#a7 by inserting other similar         
requests1 and at the end of paragraph   
7#a71 and  7#b7 by amending paragraph   
7#b7 to read as follows3  7#b7          
regulating representatives and tax      
return preparers under section #ccj of  
title #ca1 ,united ,states ,code4  4    
7b7 ,average fee requirement ,paragraph 
7#c7 of section #gebh7;b7 of such ,code 
is amended by adding at the end the     
following flush sentence3 ,the fees     
charged pursuant to the regulation of   
representatives and tax return preparers
 shall be reasonable1 as determined by  
the ,secretary44  7c7 ,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 ,act4