H.R.6323

Taxpayer Protection and Preparer Proficiency Act amends the Internal Revenue Code to penalize improper compliance with certain taxpayer requirements.

The Taxpayer Protection and Preparer Proficiency Act amends the Internal Revenue Code to penalize improper compliance with certain taxpayer requirements. It mandates that tax return preparers include their identifying number on returns and claims for refund. The bill increases penalties for failure to furnish valid identifying numbers and for misappropriating refunds. It also authorizes the Secretary of the Treasury to suspend or revoke preparer tax identification numbers for certain conduct and requires educational programs for tax return preparers.