Taxpayer Assistance and Service Act Title V: Tax Return Preparers

This article is the fifth in a series analyzing the proposed Taxpayer Assistance and Service Act (the “TAS Act”), bipartisan legislation introduced by Senators Crapo and Wyden to improve service and administration at the Internal Revenue Service (“IRS”). Our prior entries in the series are Title I (Tax Administration) , Title II (American Citizens Abroad) , Title III (Judicial Review) , and Title IV (Taxpayer Advocate) . This article examines the provisions of Title V of the TAS Act, titled “Tax Return Preparers.” Title V establishes comprehensive minimum standards for paid tax return preparer