,i  #aaf? ,,congress  #a/ ,session  ,h4 
,r4 #cdff  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,june #be1 #bjai,mr4  
,e/es 7= himself & ,ms4 ,sewell (       
,alabama7 introduc$ ! foll[+ bill2 :i* 0
 ref]r$ to ! ,committee on ,ways &      
,means  ,a ,,bill  ,to am5d ! ,int]nal  
,rev5ue ,code ( #aihf to cl>ify !       
au?ority ( ! ,secret>y ( ! ,treasury to 
resc9d id5tify+ numb]s ( tax return     
prep>]s4  #a4 ,cl>ification ( au?ority (
 ,secret>y ( ,treasury to resc9d        
id5tify+ numb]s ( tax return prep>]s    
,section #faji ( ! ,int]nal ,rev5ue     
,code ( #aihf is am5d$ by ins]t+ aft]   
subsection 7d7 ! foll[+ new subsection3 
7e7 ,au?ority ,to resc9d id5tify+ numb] 
( tax return prep>]  7#a7 ,9 g5]al ,!   
,secret>y may resc9d an id5tify+ numb]  
issu$ "u subsection 7a77#d7 if-- 7,a7   
aft] notice & opportunity = a he>+1 !   
prep>] is %[n to be incompet5t or       
disreputable 7z su* t]ms are us$ 9      
subsection 7c7 ( section #ccj ( title   
#ca1 ,unit$ ,/ates ,code71 &  7,b7      

resc9d+ ! id5tify+ numb] w\ld promote   
compliance ) ! requirem5ts ( ?is title &
 effective tax adm9i/ration4  7#b7      
,records ,if an id5tify+ numb] is       
resc9d$ "u p>agraph 7#a71 ! ,secret>y   
%all place 9 ! file 9 ! ,(fice ( !      
,director ( ,pr(essional ,responsibility
 ! op9ion ( ! ,secret>y ) respect to !  
det]m9ation1 includ+--  7,a7 a /atem5t (
 ! facts & circum/ances relat+ to !     
det]m9ation1 &  7,b7 ! reasons = !      
rescission4  4