#aaith ,,congress  #b;d ,session  ,h4   
,r4 #idii  ,,an ,,act  ,to amend the    
,internal ,revenue ,code of #aihf to    
apply tax return preparation penalties  
to improperly altered returns1 and for  
other purposes4  #a4 ,short title ,this 
,act may be cited as the ,protecting    
,taxpayers from ,ghost ,preparers ,act4 
#b4 ,limitation period not extended for 
victims of preparer fraud  7a7 ,in      
general ,section #feja7;c77#a7 of the   
,internal ,revenue ,code of #aihf is    
amended by inserting by the taxpayer    
after intent4  7b7 ,effective date ,the 
amendment made by this section shall    
apply to assessments made or proceedings
 begun after the date of the enactment  
of this ,act4  #c4 ,technical amendment 
related to the ,disaster ,related       
,extension of ,deadlines ,act  7a7 ,in  
general ,subsection 7f7 of section      
#gejh;,a of the ,internal ,revenue ,code
 of #aihf 7as added by the ,disaster    
,related ,extension of ,deadlines ,act7 
is redesignated as subsection 7g74  7b7 

,effective date ,the amendment made by  
this section shall take effect as if    
included in section #b7;a7 of the       
,disaster ,related ,extension of        
,deadlines ,act4  ,passed the ,house of 
,representatives ,september #ae1        
#bjbf4;,clerk4