,i  #aafth ,,congress  #ast ,session    
,h4 ,r4 #cdff  ,,in ,,the ,,house ,,of  
,,representatives  ,june #be1 #bjai,mr4 
,estes 7for himself and ,ms4 ,sewell of 
,alabama7 introduced the following bill2
 which was referred to the ,committee on
 ,ways and ,means  ,a ,,bill  ,to amend 
the ,internal ,revenue ,code of #aihf to
 clarify the authority of the ,secretary
 of the ,treasury to rescind identifying
 numbers of tax return preparers4  #a4  
,clarification of authority of          
,secretary of ,treasury to rescind      
identifying numbers of tax return       
preparers ,section #faji of the         
,internal ,revenue ,code of #aihf is    
amended by inserting after subsection   
7d7 the following new subsection3  7e7  
,authority ,to rescind identifying      
number of tax return preparer  7#a7 ,in 
general ,the ,secretary may rescind an  
identifying number issued under         
subsection 7a77#d7 if-- 7,a7 after      
notice and opportunity for a hearing1   
the preparer is shown to be incompetent 

or disreputable 7as such terms are used 
in subsection 7c7 of section #ccj of    
title #ca1 ,united ,states ,code71 and  
7,b7 rescinding the identifying number  
would promote compliance with the       
requirements of this title and effective
 tax administration4  7#b7 ,records ,if 
an identifying number is rescinded under
 paragraph 7#a71 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          
determination1 including--  7,a7 a      
statement of the facts and circumstances
 relating to the determination1 and     
7,b7 the reasons for the rescission4  4