Taxpayer Protection and Assistance Act of 2005

Summary

Taxpayer Protection and Assistance Act of 2005 - Amends the Internal Revenue Code to authorize the Secretary of the Treasury to: (1) make grants to establish tax return preparation clinics for low-income taxpayers; (2) regulate the conduct of enrolled agents before the Internal Revenue Service (IRS); (3) regulate and test paid income tax preparers; (4) contract for the development or administration of examinations for paid income tax preparers; (5) require the registration of refund anticipation loan facilitators; and (6) award demonstration project grants to assist low-income taxpayers without bank accounts to obtain such accounts with federally insured depository institutions. Establishes in the IRS the Office of Professional Responsibility to administer the regulation of paid income tax preparers. Requires refund anticipation loan facilitators to make specified disclosures to taxpayers about refund loan transactions. Requires a set aside of a portion of Tax Court practitioner fees for assistance to pro se taxpayers in the Tax Court.

This text is taken from the official record. PoliticalRepo does not editorialize.

Timeline

1. 18 April 2005

   Introduced

   Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S3826-3828)

   Source: IntroReferral

2. 18 April 2005

   Introduced

   Sponsor introductory remarks on measure. (CR S3825-3826)

   Source: IntroReferral

3. 18 April 2005

   Introduced

   Introduced in Senate

   Source: IntroReferral

4. 21 April 2005

   Introduced

   Sponsor introductory remarks on measure. (CR S4102-4104)

   Source: IntroReferral

5. 28 June 2006

   Reported

   Committee on Finance. Measure incorporated into measure S.1321 ordered to be reported.

   Source: Committee

Votes

No vote records are attached yet.

Versions

• Introduced in Senate · 18 April 2005 · Download file

Documents

3 official files

• Introduced in Senate (text)

  Introduced in Senate · EN · 18 April 2005

  ViewDownloadOpen at official source

• Introduced in Senate (PDF)

  Introduced in Senate · EN · 18 April 2005

  ViewDownloadOpen at official source

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• Introduced in Senate

  summary · EN · 18 April 2005

  Open at official source

  Leesvertaling

  Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.

  Vertaal naarNL · DutchDE · GermanFR · FrenchES · SpanishIT · ItalianPL · PolishPT · PortugueseSV · SwedishDA · DanishFI · FinnishEL · GreekCS · CzechHU · HungarianRO · RomanianBG · BulgarianHR · CroatianSK · SlovakSL · SlovenianLT · LithuanianLV · LatvianET · EstonianGA · IrishMT · Maltese

  Vertaal document

  Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.

Sponsors

• Sen. Bingaman, Jeff [D-NM] · D · Sponsor
• Sen. Smith, Gordon H. [R-OR] · R · Sponsor
• Sen. Baucus, Max [D-MT] · D · Sponsor
• Sen. Grassley, Chuck [R-IA] · R · Sponsor
• Sen. Akaka, Daniel K. [D-HI] · D · Sponsor
• Sen. Schumer, Charles E. [D-NY] · D · Sponsor
• Sen. Pryor, Mark L. [D-AR] · D · Sponsor
• Sen. Talent, Jim [R-MO] · R · Cosponsor
• Sen. Kerry, John F. [D-MA] · D · Cosponsor
• Sen. Durbin, Richard J. [D-IL] · D · Cosponsor
• Sen. Lieberman, Joseph I. [ID-CT] · D · Cosponsor
• Sen. Feinstein, Dianne [D-CA] · D · Cosponsor
• · ssfi00 · Standing

Related records

• related to ← Telephone Excise Tax Repeal and Taxpayer Protection and Assistance Act of 2006