,,ii  #aad? ,,congress  #a/ ,session    
,s4 #acg  ,,9 ,,! ,,s5ate ,,( ,,!       
,,unit$ ,,/ates  ,janu>y #h1 #bjae,mr4  
,wyd5 7= himself & ,mr4 ,c>d97 introduc$
 ! foll[+ bill2 :i* 0 read twice &      
ref]r$ to ! ,committee on ,f9ance  ,a   
,,bill  ,to am5d title #ca1 ,unit$      
,/ates ,code1 to direct ! ,secret>y ( ! 
,treasury to regulate tax return        
prep>]s4  #a4 ,%ort title ,?is ,act may 
be cit$ z ! ,taxpay] ,protection &      
,prep>] ,pr(ici5cy ,act ( #bjae4  #b4   
,regulation ( tax return prep>]s  7a7 ,9
 g5]al ,subsection 7a7 ( section #ccj ( 
title #ca1 ,unit$ ,/ates ,code1 is      
am5d$-- 7#a7 by /rik+ p>agraph 7#a7 &   
ins]t+ ! foll[+3  7#a7 regulate-- 7,a7 !
 practice ( repres5tatives ( p]sons be=e
 ! ,dep>tm5t ( ! ,treasury2 &  7,b7 !   
practice ( tax return prep>]s2 &  1 &   
7#b7 9 p>agraph 7#b7-- 7,a7 by ins]t+ or
 tax return prep>] aft] repres5tative   
ea* place x appe>s1 &  7,b7 by ins]t+ or
 9 prep>+ _! tax returns1 claims =      
refund1 or docum5ts 9 connection ) tax  

returns or claims = refund aft] cases 9 
subp>agraph 7,d74  7b7 ,au?ority ,to    
sanction regulat$ tax return prep>]s    
,subsection 7b7 ( section #ccj ( title  
#ca1 ,unit$ ,/ates ,code1 is am5d$--    
7#a7 by /rik+ be=e ! ,dep>tm5t1  7#b7 by
 ins]t+ or tax return prep>] aft]       
repres5tative ea* place x appe>s1 &     
7#c7 9 p>agraph 7#d71 by /rik+ misleads 
or ?reat5s & all t foll[s & ins]t+      
misleads or ?reat5s-- 7,a7 any p]son be+
 repres5t$ or any prospective p]son be+ 
repres5t$2 or  7,b7 any p]son or        
prospective p]son ^: tax return1 claim =
 refund1 or docum5t 9 connection ) a tax
 return or claim = refund1 is be+ or may
 be prep>$4  4  7c7 ,tax return prep>]  
def9$ ,section #ccj ( title #ca1 ,unit$ 
,/ates ,code1 is am5d$ by add+ at ! end 
! foll[+ new subsection3  7e7 ,tax      
return prep>] ,= purposes ( ?is         
section-- 7#a7 ,9 g5]al ,! t]m tax      
return prep>] has ! mean+ giv5 su* t]m  
"u section #ggja7;a77#cf7 ( ! ,int]nal  
,rev5ue ,code ( #aihf4  7#b7 ,tax return

 ,! t]m tax return has ! mean+ giv5 to !
 t]m return "u section #ffif7;e77#a7 ( !
 ,int]nal ,rev5ue ,code ( #aihf4  7#c7  
,claim = refund ,! t]m claim = refund   
has ! mean+ giv5 su* t]m "u section     
#ffif7;e77#b7 ( su* ,code4  4