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116TH CONGRESS
1ST SESSION H. R. 3466
To amend the Internal Revenue Code of 1986 to clarify the authority of
the Secretary of the Treasury to rescind identifying numbers of tax
return preparers.
IN THE HOUSE OF REPRESENTATIVES
JUNE 25, 2019
Mr. ESTES (for himself and Ms. SEWELL of Alabama) introduced the
following bill; which was referred to the Committee on Ways and Means
A BILL
To amend the Internal Revenue Code of 1986 to clarify
the authority of the Secretary of the Treasury to rescind
identifying numbers of tax return preparers.
Be it enacted by the Senate and House of Representa-
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tives of the United States of America in Congress assembled,
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SECTION 1. CLARIFICATION OF AUTHORITY OF SECRETARY
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OF TREASURY TO RESCIND IDENTIFYING
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NUMBERS OF TAX RETURN PREPARERS.
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Section 6109 of the Internal Revenue Code of 1986
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is amended by inserting after subsection (d) the following
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new subsection:
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•HR 3466 IH
‘‘(e) AUTHORITY TO RESCIND IDENTIFYING NUM-
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BER OF TAX RETURN PREPARER.—
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‘‘(1) IN GENERAL.—The Secretary may rescind
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an identifying number issued under subsection
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(a)(4) if—
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‘‘(A) after notice and opportunity for a
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hearing, the preparer is shown to be incom-
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petent or disreputable (as such terms are used
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in subsection (c) of section 330 of title 31,
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United States Code), and
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‘‘(B) rescinding the identifying number
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would promote compliance with the require-
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ments of this title and effective tax administra-
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tion.
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‘‘(2) RECORDS.—If an identifying number is re-
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scinded under paragraph (1), the Secretary shall
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place in the file in the Office of the Director of Pro-
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fessional Responsibility the opinion of the Secretary
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with respect to the determination, including—
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‘‘(A) a statement of the facts and cir-
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cumstances relating to the determination, and
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‘‘(B) the reasons for the rescission.’’.
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Æ
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