S. 5441

TAS Act

Sponsor: Mike Crapo · 0 cosponsors

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I Tax Administration and Customer Service

II American Citizens Abroad

III Judicial Review

IV Office of the Taxpayer Advocate

V Tax Return Preparers

Sec. 501. Penalties for tax return preparers who improperly alter returns

(a) In general. Paragraph (1) of section 6696(e) is amended to read as follows:

Text this section adds to the law

(1) Return. The term return means—

(A) any return of any tax imposed by this title,

(B) any administrative adjustment request under section 6227,

(C) any partnership adjustment tracking report under section 6226(b)(4)(A), and

(D) any other document purporting to be a return, request, or report described in subparagraphs (A) through (C).

(b) Effective date. The amendment made by this section shall take effect on the date of enactment of this Act.

VI Appeals

VII Whistleblowers

VIII Hostages

IX Small Businesses

X Miscellaneous