110-H.R.4318

To amend the Internal Revenue Code of 1986 to modify the penalty on the understatement of taxpayer's liability by tax return preparers.

12/6/2007--Introduced.

Amends the Internal Revenue Code to increase the penalty imposed on a tax return preparer for any understatement of tax attributable to an unreasonable position taken by such preparer in the preparation of a tax return.

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