Ghost Tax Preparer Regulation (Protecting Taxpayers from Ghost Preparers Act)
Current understanding
The Protecting Taxpayers from Ghost Preparers Act (HR9499) would tighten federal oversight of unlicensed/unenrolled paid tax preparers who fail to sign returns or provide a PTIN — so-called ‘ghost preparers’ — by strengthening IRS authority to identify, penalize, and deter them. The bill was ordered reported by the House Ways and Means Committee on a unanimous 40-0 vote, indicating broad bipartisan support at the committee stage but not yet enacted. Under the framework, unlicensed preparers who evade identification requirements would face heightened enforcement exposure, while taxpayers relying on such preparers would gain additional protections.
Evidence log
- 2026-07-23 — A bill to require validation of electronic filing identification numbers used to electronically file tax returns and other documents.: cross-connection with efin-electronic-filing-validation: Both target integrity of the tax preparation/e-filing pipeline: EFIN validation authenticates authorized filers while ghost preparer regulation targets unregistered ones. (novelty: 2)