Page:United States Statutes at Large Volume 90 Part 2.djvu/220

 90 STAT. 1688 26 USC 7852.

PUBLIC LAW 94-455—OCT. 4, 1976 (g) OTHER APPLICABLE RULES. — S e c t i o n 7852 ( r e l a t i n g to other

rules applicable under title 26) is amended by a d d i n g at the end thereof the following new subsection: " (e) PRIVACY ACT OF 1974.—The provisions of subsections (d)(2), (3), and (4), and (g) of section 552a of title 5, United States Code, shall not be applied, directly or indirectly, to the determination of the existence or possible existence of liability ( o r the amount thereof) of any person for any tax, penalty, interest, fine, forfeiture, or other imposition or offense to which the provisions of this title apply." (h) T E C H N I C A L AND CONFORMING AMENDMENTS. —

26 USC 6106. 26 USC 6323.

26 USC 7213.

26 USC 7515. 26 USC 7809.

26 USC 4424.

26 USC 6103 note.

26 USC 7701.

(1) Section 6106 (relating to publicity of unemployment tax returns) is hereby repealed. (2) Section 6323 (relating to validity and priority of tax liens against certain persons) is amended by striking out paragraph (3) of subsection (i). (3) Subsection (d) of section 7213 (relating to cross references) is amended by striking out paragraph (1) and inserting i n lieu thereof: "(1) Penalties for disclosure of information by preparers of returns.—For penalty for disclosure or use of information by preparers of returns, see section 7216." (4) Section 7515 (relating to special statistical studies and compilations and other services on request) is hereby repealed, (5) Subsection (c) of section 7809 (relating to deposit of collections) is amended by striking out in paragraph (1) "section 7515 (relating to special statistical studies and compilations for other services on r e q u e s t) " and inserting in lieu thereof "section 6103(p) (relating to furnishing of copies of returns or of r e t u r n information), and section 6108(b) (relating to special statistical studies and compilations)". (6) Subsection (d) of section 4424 (relating to disclosure of wagering tax information) is amended by striking out " 6 1 0 3 (d) " and inserting in lieu thereof "6103 (f) ". (i) EFFECTIVE D A T E. — The amendments made by this section take effect January 1, 1977. SEC. 1203. INCOME TAX RETURN PREPARERS. (a) DEFINITION.—Section 7701(a) (relating to definitions) is amended by a d d i n g at the end thereof the following new paragraph: " ( 3 6) INCOME TAX RETURN PREPARER.—

"Income tax return preparer."

26 USC 1.

" (A) IN GENERAL.—The term 'income tax r e t u r n p r e p a r e r ' means any person who prepares for compensation, or who employs one or more persons to prepare for compensation, any r e t u r n of tax imposed by subtitle A or any claim for refund of tax imposed by subtitle A. For purposes of the preceding sentence, the preparation of a substantial portion of a r e t u r n or claim for refund shall be treated as if it were the p r e p a r a t i o n of such r e t u r n or claim for refund. " (B) EXCEPTIONS.—A person shall not be an 'income tax return p r e p a r e r ' merely because such person— " (i) furnishes t y p i n g, reproducing, or other mechanical assistance, " ( i i) prepares a r e t u r n or claim for refund of the employer (or of a n officer or employee of the employer) by whom he is regularly and continuously employed, " ( i i i) prepares a return or claim for refund for any trust or estate with respect to which he is a fiduciary, or

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