,i  #aacth ,,congress  #b;d ,session    
,h4 ,r4 #ddgj  ,,in ,,the ,,house ,,of  
,,representatives  ,april #aj1 #bjad    
,mr4 ,cohen 7for himself and ,mr4 ,scott
 of ,virginia7 introduced the following 
bill2 which was referred to the         
,committee on ,ways and ,means  ,a      
,,bill  ,to amend title #ca1 ,united    
,states ,code1 to direct the ,secretary 
of the ,treasury to regulate tax return 
preparers4  #a4 ,short title ,this ,act 
may be cited as the ,tax ,return        
,preparer ,accountability ,act of #bjad4
  #b4 ,regulation of tax return         
preparers who are not representatives   
practicing before the ,department of the
 ,treasury  7a7 ,in general ,subchapter 
,,ii of chapter #c of title #ca1 ,united
 ,states ,code1 is amended by inserting 
after section #ccj the following new    
section3  #ccj;,a4 ,tax return preparers
 who are not representatives practicing 
before the ,department of the ,treasury 
7a7 ,the ,secretary of the ,treasury    
shall1 under regulations prescribed by  

the ,secretary1 regulate any tax return 
preparers who are not regulated by the  
,secretary under section #ccj4  7b7     
7#a7 ,the ,secretary may impose a       
penalty of #a1jjj for each ,federal tax 
return1 document1 or other submission   
prepared by a tax return preparer during
 a period in which the tax return       
preparer--  7,a7 is not in compliance   
with the regulations promulgated under  
this section1 or  7,b7 is suspended or  
disbarred from acting as a tax return   
preparer under such regulations4  ,any  
penalty imposed under the preceding     
sentence shall be in addition to any    
other penalty which may be imposed4     
7#b7 ,no penalty may be imposed under   
paragraph 7#a7 with respect to any      
failure if it is shown that such failure
 is due to reasonable cause4  7c7 ,for  
purposes of this section3  7#a7 ,the    
term tax return preparer has the meaning
 given by section #ggja7;a77#cf7 of the 
,internal ,revenue ,code of #aihf4  7#b7
 ,the terms ,secretary of the ,treasury 

and ,secretary mean the ,secretary of   
the ,treasury or the delegate of the    
,secretary4  4  7b7 ,clerical amendment 
,the table of sections for subchapter   
,,ii of chapter #c of title #ca1 ,united
 ,states ,code1 is amended by inserting 
after the item relating to section #ccj 
the following new item3  #ccj;,a4 ,tax  
return preparers who are not            
representatives practicing before the   
,department of the ,treasury4  4  7c7   
,effective date ,the amendments made by 
this section shall apply with respect to
 returns prepared for taxable years     
ending after the date of the enactment  
of this ,act4