Virginia HB 788: Tax return preparers; requirements that paid preparers use identification numbers, civil penalty.

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Bill Tracking - 2018 session > Legislation 

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2018 SESSION

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18102441D

HOUSE BILL NO. 788 

Offered January 10, 2018 

Prefiled January 9, 2018 

A BILL to amend and reenact � 58.1-348.2 of the Code of 
 Virginia and to amend the Code of Virginia by adding sections numbered 58.1-348.3 
 and 58.1-348.4, relating to requirements that paid tax return preparers use 
 identification numbers; civil penalty. 
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Patron-- Keam 

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Referred to Committee on Finance 

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Be it enacted by the General Assembly of Virginia:

1. That � 58.1-348.2 of the Code of Virginia is amended and 
 reenacted and that the Code of Virginia is amended by adding sections numbered 
 58.1-348.3 and 58.1-348.4 as follows:

� 58.1-348.2. Authority to enjoin income tax return preparers.

A. The Department may commence a civil action to enjoin any 
 person who is an income tax return preparer from further engaging in any 
 conduct described in subsection B or from further action as an income tax 
 return preparer. The venue for any action under this section shall be brought 
 in the circuit court in the circuit where the income tax return preparer 
 resides or has his principal place of business or in the jurisdiction in which 
 the taxpayer with respect to whose income tax return the action is brought 
 resides. The court may exercise its jurisdiction over such action separate and 
 apart from any other administrative or judicial action brought by the 
 Commonwealth against such income tax return preparer or any taxpayer.

B. In any action under subsection A, the court may enjoin the 
 income tax return preparer from further engaging in any conduct specified in 
 this subsection if the court finds that injunctive relief is appropriate to 
 prevent the recurrence of such conduct. The court may enjoin conduct when an 
 income tax return preparer has:

1. Engaged in any conduct subject to penalty under � 6694 or 
 6695 of the Internal Revenue Code, or subject to any criminal penalty provided 
 by the Internal Revenue Code or this title; or

2. Engaged in any other fraudulent or deceptive conduct that 
 substantially interferes with the proper administration of the tax laws of the 
 Commonwealth.

C. If the court finds that an income tax return preparer has 
 continually or repeatedly engaged in any conduct described in subsection B and 
 that an injunction prohibiting such conduct would not be sufficient to prevent 
 such person's interference with the proper administration of the tax laws of 
 the Commonwealth, the court may enjoin such person from acting as an income tax 
 return preparer. The fact that that person has been enjoined from preparing 
 income tax returns for the United States or any other state in the five years 
 preceding the petition for an injunction shall establish a prima facie case for 
 an