H.F. 2111 Section 1. NEW SECTION . 421.64A Failure to provide a copy 1 of a tax return —— civil penalty. 2 1. As used in this section, “tax return preparer” means 3 any individual who, for a fee or other consideration, prepares 4 ten or more income tax returns or claims for refund during 5 a calendar year, or who assumes final responsibility for 6 completed work on such income tax returns or claims for refund 7 on which preliminary work has been done by another individual. 8 2. A tax return preparer shall provide the taxpayer a copy 9 of a tax return prepared on behalf of the taxpayer within 10 thirty days after the due date of the return or extension of 11 time to file such return, as applicable. 12 3. If the tax return preparer violates subsection 2, the 13 violation is punishable by a civil penalty in the amount of 14 twenty-five dollars per occurrence. The department of revenue 15 may enforce the provisions of this section. 16 EXPLANATION 17 The inclusion of this explanation does not constitute agreement with 18 the explanation’s substance by the members of the general assembly. 19 This bill relates to tax return preparers providing a copy 20 of a tax return to a taxpayer. 21 The bill requires a tax return preparer to provide the 22 taxpayer a copy of a tax return prepared on behalf of the 23 taxpayer, within 30 days after the due date of the return or 24 extension of time to file such return, as applicable. 25 If the tax return preparer violates the bill, the violation 26 is punishable by a civil penalty in the amount of $25 per 27 occurrence. The department of revenue may enforce the 28 provisions of the bill. 29 The bill defines “tax return preparer”. 30 -1- LSB 5526YH (3) 89 jm/jh 1/ 1