H.R. 5063

Taxpayer Privacy Protection Act of 2006

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I

109th CONGRESS

2d Session

H. R. 5063

IN THE HOUSE OF REPRESENTATIVES

March 30, 2006

Mr. Edwards 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 prohibit tax return preparers from requesting taxpayer consent to disclose or use return information.

1.

Short title

This Act may be cited as the Taxpayer Privacy Protection Act of 2006.

2.

Prohibition on requests by tax return preparers for taxpayer consent to disclose and use return information

(a)

In general

Section 7216 of the Internal Revenue Code of 1986 (relating to disclosure or use of information by preparers of returns) is amended by adding at the end the following new subsection:

(c)

Prohibition on requests for taxpayer consent

A tax return preparer shall not request that the taxpayer consent to the disclosure or use of information described in subsection (a) (including by providing an unrequested form to the taxpayer which provides for such consent) and the regulations prescribed under subsection (b)(3) shall not permit the disclosure or use of such information on the basis of a consent obtained in response to such a request.

.

(b)

Conforming amendments

(1)

Section 7216 of such Code, as amended by subsection (a), is further amended by inserting after subsection (c) the following new subsection:

(d)

Tax return preparer

For purposes of this section, the term tax return preparer means any person who is engaged in the business of preparing, or providing services in connection with the preparation of, returns of the tax imposed by chapter 1, or any person who for compensation prepares any such return for any other person.

.

(2)

Subsection (a) of section 7216 of such Code is amended by striking person who is engaged in the business of preparing, or providing services in connection with the preparation of, returns of the tax imposed by chapter 1, or any person who for compensation prepares any such return for any other person, and and inserting tax return preparer.

(c)

Effective date

The amendments made by this section shall apply to disclosures and uses after the date of the enactment of this Act.