Protecting Taxpayers from Ghost Preparers Act amends the Internal Revenue Code to penalize tax return preparers who improperly alter returns.
The Protecting Taxpayers from Ghost Preparers Act amends the Internal Revenue Code to apply penalties to tax return preparers who improperly alter returns. It expands the definition of "return" to include various tax documents and administrative requests. The Act also ensures that the limitation period for assessments is not extended for victims of preparer fraud. Additionally, it makes a technical amendment related to the Disaster Related Extension of Deadlines Act.
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- Overview
- Core Provisions
- Implementation
- Impact
- Legal Framework
- Critical Issues
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