Taxpayer Privacy Protection Act of 2006

Taxpayer Privacy Protection Act of 2006 - Amends the Internal Revenue Code to prohibit a tax return preparer from requesting a taxpayer to consent to the disclosure or use of tax return information.

[Congressional Bills 109th Congress]
[From the U.S. Government Publishing Office]
[H.R. 5063 Introduced in House (IH)]







109th CONGRESS
  2d Session
                                H. R. 5063

   To amend the Internal Revenue Code of 1986 to prohibit tax return 
 preparers from requesting taxpayer consent to disclose or use return 
                              information.


_______________________________________________________________________


                    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.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

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

SEC. 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.
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