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An AI model extracted this from the bill’s official record and can make mistakes. Check the official text ↗ (opens in new tab)

Internal Revenue Code of 1986

The main body of federal tax laws in the United States, which this bill amends.

Tax Return Preparer

Any person who prepares a tax return, a document that appears to be a tax return, or a claim for a tax refund for payment.

Electronic Return Originator (ERO)

A person who electronically submits tax returns or refund claims for other taxpayers. This does not include people providing simple mechanical assistance or acting as an employer's agent.

Identifying Number

A unique number, like a Social Security number or Preparer Tax Identification Number (PTIN), used to identify a tax preparer or taxpayer.

Electronic Filing Identification Number (EFIN)

A specific identification number issued by the IRS to a person authorized to electronically file tax returns on behalf of others.

Administrative Adjustment Request (AAR)

A formal request made by a partnership to the IRS to correct errors on a previously filed partnership return.

Secretary

Refers to the Secretary of the Treasury, who is the head of the U.S. Department of the Treasury, or someone authorized to act on their behalf.