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S 832 109th Congress Senate

Taxpayer Protection and Assistance Act of 2005

Official title: A bill to amend the Internal Revenue Code of 1986 to provide taxpayer protection and assistance, and for other purposes.

Introduced: January 25, 2006 See on congress.gov
Taxation Administrative feesAdministrative procedureAdministrative remediesAlaska
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Bank accountsCharitiesCommerceCommunity development bankingCongressCongressional reporting requirementsConsumer educationContinuing educationDebit cardsDepartment of the TreasuryEarned income tax creditEconomics and Public FinanceEducationElectronic funds transfersEmployment testsEnglish languageFederal aid to IndiansFeesFinance and Financial SectorFines (Penalties)Government Operations and PoliticsGovernment publicityGovernmental investigationsGrants-in-aidHawaiiansHigher educationIdentification devicesIncome taxIndigenous peoplesInterest ratesLabor and EmploymentLabor unionsLawLegal feesLoansMinoritiesPovertyPublic service advertisingScience, Technology, CommunicationsSocial WelfareTax administrationTax courtsTax penaltiesTax preparersTax refundsTax returnsTax-exempt organizationsTaxpayersVolunteer workers
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This bill died when the 109th Congress ended
It never became law before the 109th Congress (2005–2006) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 5 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Jun 28, 2006
Committee on Finance. Measure incorporated into measure S.1321 ordered to be reported.
Apr 21, 2005
Sponsor introductory remarks on measure. (CR S4102-4104)
Apr 18, 2005
Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S3826-3828)
Apr 18, 2005
Sponsor introductory remarks on measure. (CR S3825-3826)
Apr 18, 2005
Introduced in Senate
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 Latest action June 28, 2006

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

 Plain-English summary Congressional Research Service

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.

 Related & companion bills 1
  • S 1321 Procedurally related Telephone Excise Tax Repeal and Taxpayer Protection and Assistance Act of 2006
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 3
All 3 Democratic 2 Republican 1
D
Durbin, Richard J.
Illinois · Jan 25, 2006
 R
Grassley, Chuck
Iowa · Apr 18, 2005
 D
Schumer, Charles E.
New York · Apr 18, 2005
Cite this page click to expand
APA
U.S. Congress. (2026). S. 832: Taxpayer Protection and Assistance Act of 2005. 109th Congress. Open America. https://openamerica.io/bill/109-S-832/
MLA
"S. 832: Taxpayer Protection and Assistance Act of 2005." 109th Congress, 2026, Open America, https://openamerica.io/bill/109-S-832/.
Bluebook (legal)
S. 832, 109th Cong. (2026), https://openamerica.io/bill/109-S-832/.
Markdown link
[S. 832: Taxpayer Protection and Assistance Act of 2005](https://openamerica.io/bill/109-S-832/)
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