Protecting Taxpayers from Ghost Preparers Act

This Act may be cited as the Protecting Taxpayers from Ghost Preparers Act.
Paragraph (1) of section 6696(e) of the Internal Revenue Code of 1986 is amended to read as follows:
The term return means—
any return of any tax imposed by this title,
any administrative adjustment request under section 6227,
any partnership adjustment tracking report under section 6226(b)(4)(A), and
any other document purporting to be a return, request, or report described in subparagraphs (A) through (C).
The amendment made by this section shall take effect on the date of the enactment of this Act.
Section 6501(c)(1) of the Internal Revenue Code of 1986 is amended by inserting by the taxpayer after intent.
The amendment made by this section shall apply to assessments made or proceedings begun after the date of the enactment of this Act.
Subsection (f) of section 7508A of the Internal Revenue Code of 1986 (as added by the Disaster Related Extension of Deadlines Act) is redesignated as subsection (g).
The amendment made by this subsection shall take effect as if included in section 2(a) of the Disaster Related Extension of Deadlines Act.