HF 4159

as introduced - 84th Legislature (2005 - 2006) Posted on 12/15/2009 12:00am

A bill for an act
relating to tax preparers; expanding the list of penalties that subject the names
of tax preparers to publication by the commissioner of revenue; amending
Minnesota Statutes 2005 Supplement, section 270C.446, subdivision 2.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

Section 1.

Minnesota Statutes 2005 Supplement, section 270C.446, subdivision 2,
is amended to read:

Subd. 2.

Required and excluded tax preparers.

(a) Subject to the limitations of
paragraph deleted text begin (b) deleted text end new text begin (c) new text end , the commissioner must publish lists of tax preparers who new text begin have been
subject to penalties. The list must include:
new text end

new text begin (1) tax preparers who new text end have been convicted under section 289A.63 deleted text begin . deleted text end new text begin ;
new text end

new text begin (2) tax preparers who have been assessed penalties under section 289A.60,
subdivision 13;
new text end

new text begin (3) tax preparers against whom cumulative penalties of $1,000 or more have been
assessed under section 270C.445, subdivision 6; and
new text end

new text begin (4) tax preparers whose authority to transmit returns electronically has been
terminated under section 270C.445, subdivision 6, or under section 289A.60, subdivision
13.
new text end

(b) new text begin The list may include tax preparers against whom cumulative penalties of less
than $1,000 have been assessed under section 270C.445, subdivision 6.
new text end

new text begin (c) new text end For the purposes of this section, tax preparers are not subject to publication if:

(1) an administrative or court action contesting the penalty has been filed or served
and is unresolved at the time when notice would be given under subdivision 3;

(2) an appeal period to contest the penalty has not expired; or

(3) the commissioner has been notified that the tax preparer is deceased.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for tax preparers who:
new text end

new text begin (1) engage in conduct on or after August 1, 2006, that results in assessment of one or
more penalties under section 270C.445, subdivision 6 or section 289A.60, subdivision
13; or
new text end

new text begin (2) engage in conduct on or after August 1, 2006, that results in termination of
authority to transmit returns electronically under section 270C.445, subdivision 6, or
section 289A.60, subdivision 13.
new text end